二十一世纪的企业不仅要为社会提供物质财富,独立经营、自负盈亏,还必须承担一定的社会责任,如环境保护等等,将经济效益和社会效益相结合。但是出于利益的追求忘记了一些社会众益性的利益,从而减低了其信誉度。随着许多社会问题越来越严重,人们要求企业在追求微观利益的同时,也要承担相应的社会责任。企业社会责任会计的作用越来越重要,并逐渐成为会计界探讨的热点问题。本文从绍介企业社会责任会计的体系入手,对企业社会责任会计的基本原则和计量方法等问题进行了探讨。 In the 21st century, enterprises should not only provide material wealth to the society, operate independently and assume sole responsibility for their own profits and losses, but also must assume certain social responsibilities such as environmental protection and so on, combining economic and social benefits. However, for the pursuit of benefits, it has forgotten the benefits of some social benefits, thus reducing its credibility. As many social problems become more and more serious, people demand that enterprises should bear the corresponding social responsibilities while pursuing micro-benefits. The role of corporate social responsibility accounting is more and more important, and has gradually become a hot topic discussed by accounting circles. This article starts with the introduction of the system of corporate social responsibility accounting and discusses the basic principles and measurement methods of corporate social responsibility accounting.