摘要:企业社会责任是企业与社会的关系发展到一定阶段的产物。随着经济发展，社会进步和企业规模不断扩大，企业与社会的相互影响日益深入，作为众多社会利益主体的交汇点，其发展直接关系社会的稳定与和谐，影响社会资源的优化配置。因此，现代社会对企业的定位，已经从单纯追求利润目标的盈利组织发展到承担社会责任的企业公民，发布社会责任会计报告也逐渐成为一项重要的管理实践。本文首先阐述社会责任会计报告的定义和意义、由来与发展，在此基础上探讨社会责任会计报告主要种类的内容和格式，挖掘我国企业编制社会责任会计报告中存在的相关问题，并对症下药，提出切实可行的建议。

关键词：社会责任会计报告，发展，问题，对策

Abstract:The relationship between business enterprises and society has already developed into a certain period, which brings out a new phenomenon that such companies start to show their interests in what social roles could they play and what responsibilities should they bear correspondingly. Along with the economic development, social advance and extended business, companies make more and more contributions to holding a stable and harmonious society. For this sake, the definition of corporation turns from profit-oriented organization form to responsibility-oriented form. As a responsible citizen, enterprises promulgate their Social Responsibility Accounting Reports may seem a general practice of management. In this dissertation, it firstly explains the definition and significance of Social Responsibility Accounting Report, and its history. Secondly, discusses its content and form, and excogitates the existed issues when Chinese enterprises compile their Social Responsibility Accounting Reports. Refer to those issues, in the end of the dissertation, feasible suggestions are put forward to solve the problems as well.

Key words: Social responsibility accounting report，Development ，problems，countermeasures