我国企业从1999年发布第一份社会责任报告开始,越来越重视社会责任的披露,但大多数企业的实际行动与社会公众的期望存在一定的差距。因目前尚无可行的办法对企业社会责任进行计量,企业履行社会责任效果如何,又如何进行评价,尚无明确的答案。那么,社会责任会计有何特性?其计量方法有哪些?笔者对此进行分析和探讨。 Since the first social responsibility report was released in 1999, Chinese enterprises have paid more and more attention to the disclosure of social responsibility. However, there is a certain gap between the actual actions of most enterprises and the expectations of the public. There is no feasible way to measure corporate social responsibility. How effective is the corporate social responsibility and how to evaluate it? There is no clear answer yet. So, what are the characteristics of social responsibility accounting? What are the measurement methods? I analyze and discuss this.