在我国,“社会责任会计”一词是由厦门大学常勋教授在1990年编写的《国际会计学》教材中首次使用的。常勋教授认为,社会责任会计,是指企业经济活动对于社会所带来影响的计量和报告。之后,国内其他学者对社会责任会计的理论结构,计量方法和报告模式 In our country, the term “social responsibility accounting” was first used by Professor Chang Xun of Xiamen University in the textbook of International Accounting compiled in 1990. Professor Chang Xun believes that social responsibility accounting refers to the measurement and reporting of the impact of the economic activities of enterprises on the society. Later, other domestic scholars on the theoretical structure of social responsibility accounting, measurement methods and reporting model