企业社会责任会计在国有企业中的应用研究 -会计学专业

摘要

随着社会经济的快速发展，企业社会责任（CSR）逐渐成为衡量企业综合价值的重要维度，而国有企业作为国民经济的支柱，在履行社会责任方面具有示范作用。然而，传统会计体系难以全面反映企业在社会责任方面的投入与成效，因此引入企业社会责任会计（CSRA）显得尤为必要。本研究以国有企业为研究对象，旨在探讨CSRA在国有企业中的应用路径及其实际效果。通过文献分析、案例研究和实证检验相结合的方法，本文首先梳理了国内外关于CSRA的研究现状，明确了其理论框架；其次，选取典型国有企业进行案例剖析，评估其在环境责任、员工权益、社区贡献等领域的实践情况；最后，构建了适用于国有企业的CSRA指标体系，并验证其可行性和有效性。研究表明，CSRA能够有效弥补传统会计信息的局限性，为企业提供更加全面的社会责任量化工具，同时有助于提升国有企业的社会形象和管理效率。本研究的主要创新点在于首次将CSRA理论与国有企业实践相结合，提出了针对性的实施策略，并通过实证数据证明了其在绩效评价和决策支持中的重要作用。这一研究成果不仅丰富了CSRA的理论体系，还为国有企业深化社会责任管理提供了实践参考，具有重要的学术价值和现实意义。

关键词：企业社会责任会计国有企业社会责任量化

Abstract

With the rapid development of socioeconomics, corporate social responsibility (CSR) has gradually become an important dimension for evaluating the comprehensive value of enterprises, and state-owned enterprises (SOEs), as the backbone of the national economy, play a demonstrative role in fulfilling social responsibilities. However, the traditional accounting system struggles to fully reflect the investment and effectiveness of enterprises in terms of social responsibility, making the introduction of corporate social responsibility accounting (CSRA) particularly necessary. This study focuses on SOEs to explore the application paths and practical effects of CSRA within these enterprises. By integrating literature analysis, case studies, and empirical testing, this paper first reviews the current research status of CSRA both domestically and internationally, clarifying its theoretical fr amework. Subsequently, it selects representative SOEs for in-depth case analysis, evaluating their practices in areas such as environmental responsibility, employee rights, and community contributions. Finally, a CSRA indicator system tailored for SOEs is constructed, and its feasibility and effectiveness are verified. The findings indicate that CSRA can effectively address the limitations of traditional accounting information by providing enterprises with a more comprehensive tool for quantifying social responsibility, while also enhancing the social image and management efficiency of SOEs. A key innovation of this study lies in its pioneering integration of CSRA theory with the practices of SOEs, proposing targeted implementation strategies and validating their significance in performance evaluation and decision support through empirical data. This research not only enriches the theoretical fr amework of CSRA but also offers practical references for SOEs to deepen their social responsibility management, demonstrating significant academic value and practical implications.

Keyword:Corporate Social Responsibility Accounting State-Owned Enterprises Quantification Of Social Responsibility

1绪论 1

1.1企业社会责任会计研究背景 1

1.2国有企业中社会责任会计的意义 1

1.3国内外研究现状分析 1

1.4研究方法与技术路线 2

2企业社会责任会计理论基础 2

2.1社会责任会计的基本概念 2

2.2国有企业的特殊性分析 2

2.3社会责任会计的理论框架 3

2.4国有企业社会责任会计的目标定位 3

2.5理论对实践的指导作用 3