Abstract:Corporate Social Responsibility (CSR) has become the social focus with the pressure of social problems. As we all know, accounting report and analysis have become an important instrument of strengthening CSR. The current situation and problems of Corporate Social Responsibility Accounting(CSRA)disclosure in China were analyzed firstly. Then，in the light of foreign feasible practice，the content, ways and future development of CSRA disclosure were pres-
ented. Finally，a mode of CSRA disclosure that fits Chinese enterprises was constructed. This mode attempts to strengthen CSR and promote the value of enterprises in China ultimately.
Keywords:Corporate Social Responsibility;Accounting Disclosure;Disclosure Mode

1 Current Situation and Problems of CSRA Disclosure in China
Along with the rapid development of economy in China，the social problems，such as unfair income distribution，the increasing employment pressure，severe resource waste，and environmental deterioration, etc are getting obviously. Especially in recent years，some multinational corporations ask Chinese corporations in their supply chain to implement Social Accountability 8000 (SA8000 ) to strengthen CSR in China .And accounting disclosure is one of the important instruments of strengthening CSR.
摘要：企業(yè)社會責任(CSR)已經(jīng)成為社會各界關注的焦點與壓力的社會問題，因為我們都知道,會計報告和分析已成為加強企業(yè)社會責任的重要手段。首先分析目前企業(yè)社會責任會計信息披露方面工作的現(xiàn)狀和存在的問題的(CSRA)。然后，提出外國可行的實踐、內容、方法及未來的發(fā)展CSRA模式。最后，構建適合中國企業(yè)社會責任信息披露的模式。這個模式試圖加強企業(yè)社會責任，促進中國企業(yè)的最終價值。
關鍵詞：企業(yè)社會責任；會計信息披露；信息披露模式

1、當前中國企業(yè)社會責任會計信息披露的現(xiàn)狀及存在的問題
　隨著我國經(jīng)濟建設的飛速發(fā)展，社會問題例如收入分配不公、日益增大的就業(yè)壓力、資源浪費嚴重、環(huán)境惡化等日益突出。特別是近年來，一些跨國公司要求中國企業(yè)在供應鏈環(huán)節(jié)中實施社會責任8000(SA8000)來加強中國企業(yè)的社會責任。會計信息披露是一種加強企業(yè)社會責任的重要手段。