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(huì)責(zé)任(CSR)已經(jīng)成為社會(huì)各界關(guān)注的焦點(diǎn)與壓力的社會(huì)問題，因?yàn)槲覀兌贾?會(huì)計(jì)報(bào)告和分析已成為加強(qiáng)企業(yè)社會(huì)責(zé)任的重要手段。首先分析目前企業(yè)社會(huì)責(zé)任會(huì)計(jì)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(shí)踐、內(nèi)容、方法及未來的發(fā)展CSRA模式。最后，構(gòu)建適合中國企業(yè)社會(huì)責(zé)任信息披露的模式。這個(gè)模式試圖加強(qiáng)企業(yè)社會(huì)責(zé)任，促進(jìn)中國企業(yè)的最終價(jià)值。
關(guān)鍵詞：企業(yè)社會(huì)責(zé)任；會(huì)計(jì)信息披露；信息披露模式

1、當(dāng)前中國企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的現(xiàn)狀及存在的問題
　隨著我國經(jīng)濟(jì)建設(shè)的飛速發(fā)展，社會(huì)問題例如收入分配不公、日益增大的就業(yè)壓力、資源浪費(fèi)嚴(yán)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(yīng)鏈環(huán)節(jié)中實(shí)施社會(huì)責(zé)任8000(SA8000)來加強(qiáng)中國企業(yè)的社會(huì)責(zé)任。會(huì)計(jì)信息披露是一種加強(qiáng)企業(yè)社會(huì)責(zé)任的重要手段。