随着我国社会保障体系的逐步建立和可持续发展战略的实施,会计的核算范围扩大到企业外部的社会成本和社会效益。因而,建立社会责任会计就成为社会经济环境发展的客观需要 With the gradual establishment of China’s social security system and the implementation of the strategy of sustainable development, the accounting scope of accounting has been extended to the social costs and social benefits outside the enterprise. Therefore, the establishment of social responsibility accounting has become an objective need for the development of social and economic environment