會計信息披露外文翻譯--分析會計信息披露模式加強企業社會責任(編輯修改稿)

　

【文章內容簡介】 n of a Mode of CSRA Disclosure for Chinese Corporations 2. 1 Goal of disclosure 2. 1. 1 Goal of CSR Why do corporations put CSR on their shoulders energetically now that high cost should be paid to bear the social responsibility? On the one hand， performance of CSR could create social value. From the perspective of the sociology， corporate is more than an“ Economic Man， but is a“ Social Man” .If corporates could exceed the traditional goals of maximizing microcosmic interests， care about people39。s value in process of reproduction and emphasize the contribution to environment， consumer and society， the“ negative externalities that issue from the process of operation could be solved and the social welfare maximization could be achieved. On the other hand， performance of CSR could promote the value of corporates. CSR is more than a kind of restriction for corporations， but is a necessary way of getting free in market economy. Indeed， bearing the social responsibility cost corporations a lot， but it is also a perfect way of showing corporate qualities and generating free advertising. By taking on social responsibility voluntarily，corporations could gain the public trust. At last continuous development can be achieved easily than before for Chinese enterprises. 2. 1. 2 Goal of CSR disclosure 8 Now CSR not only could create social value but also promote the value of corporates， so corporates carry responsibility and accountability to perform and disclose CSR actively. Along with the social problems getting obviously， corporations should e to realize that CSR should be the natural effect derived from business operation in the society but not an obligation imposed by external force. So corporations should strengthen the performance of CSR constantly. Effective accounting disclosure mode is one of the important instruments to realize this aim. Disclosure information on ine as well as the information on performance of CSR in environment， human resources， product service， social welfare and so on should be presented fully and clearly. 2. 2 Content of disclosure In order to construct a mode of CSRA disclosure for Chinese corporations, the content of this mode must be made clear firstly. 2. 2. 1 Relevant foreign practice Nowadays there is no unified standard in the content of CSRA disclosure internationally. Though the developed countries are involved early in the research on CSR， the content of disclosure is still different greatly between countries because of their different national conditions. For example， in France， disclosure of employee benefit ismore concerned and“ social balance sheet is required to submit In America, disclose information on environment， especially the soil contamination problem is emphasized. Britain pays more attention to the disclosure of human resources. Germany gives greater emphasis on corporate contribution to environmental protection and so on. The representative aspects is the study of Social Investment Organization(SIO)in international studies. Many researchers pointed out that the text of CSR reporting should disclose information on the following ten projects. They are Environmental Performance， Labor Rights， Health and Safety Practices， Human Rights， Community Economic Development and Social Impacts， Corporate Governance ， Corporate Payments to Governments， Stakeholder Engagement， Supply Chain Management， Corporate Planning and ， they also figured that the following problems should be considered while posing the content. These problems include Metrics and Materiality of Information， Timeliness and Usefulness of Information， Incentives to Disclose， Supply Chain Monitoring, Costs to Information Producers and Users， Analyzing and Translating Information for End Users. Though there is no unified standard， international studies and practices provide foundation for the content of CSRA disclosure. According to relevant international studies， some illumination can be figured out. First， the content of disclosure should seek to increase the quality of CSR disclosed. Second， the content of disclosure should work to increase the uses of the information and the benefits to users of the information. Third， the content of disclosure should create mechanisms for learning and continuously improving disclosure systems. Only in this way， CSR 9 could be strengthened really. 2. 2. 2 Practice choice of China It need utilize the relevant foreign practices to make clear the content of Chinese CSRA discl