译文（字数 3103）：

社会责任的经济学分析

社会责任会计是对企业社会责任履行情况进行核算和监督的一门新兴会计，社会责任会计的研究与发展对践行科学发展观、坚持可持续发展战略、构建和谐社会具有重要意义。本文从经济学角度对社会责任会计进行分析，以进一步完善社会责任会计理论基础。

企业社会责任是指企业对社会应尽的义务，如依法缴纳税金、保护生态环境、治理污染、节约资源消耗、创造就业机会、支付职工工资、维护职工权益等。社会责任会计是企业社会责任与传统会计的结合，它是以企业为主体，站在社会的角度，运用会计方法，对企业发生的社会成本、社会效益和社会责任进行确认、计量、记录和报告，测定企业经济活动给社会带来的效益和造成的损害，以向政府、债权人、投资者、社会公众等企业的利益相关者提供企业社会责任履行情况的一门新兴会计。社会责任会计学科的产生和发展对践行科学发展观、坚持可持续发展战略、构建和谐社会具有重要的意义。本文从经济学相关角度来对社会责任会计的理论和实践进行分析，既促进了社会责任会计学科的发展，又奠定了社会责任会计的相关理论基础。

外文原文（字符数 10840）：

The first part

The economic analysis on the social responsibility

 Douglas M. Branson

Feed the social responsibility accounting is the accounting of corporate social responsibility fulfillment situation a new accounting and supervision, the research and development of social responsibility accounting to practice the scientific outlook on development, adhere to sustainable development strategy, the construction of a harmonious society is of great significance. This article from the perspective of economics, the social responsibility accounting is analyzed, in order to further improve the social responsibility accounting theoretical basis.

Corporate social responsibility refers to the enterprise to social obligations, such as pay tax according to law, protect the ecological environment and pollution, save resources consumption, create jobs, pay worker wages, maintenance worker rights and interests, etc. Social responsibility accounting is the combination of corporate social responsibility and the traditional accounting, it was based on the enterprise as the main body, standing in the point of view of society, using accounting method, the enterprise social cost, social efficiency and the social responsibility of recognition, measurement, recording and reporting, the determination of enterprise economic activity brings the damage caused by the benefit and to the society, to the government, creditors, investors and the social public enterprise stakeholders to provide corporate social responsibility fulfillment situation of a new accounting. The emergence and development of the social responsibility accounting discipline to practice the scientific outlook on development, adhere to sustainable development strategy, is of great significance to the construction of a harmonious society. This article from the perspective of economics related to analyze the social responsibility accounting theory and practice, promote the development of the social responsibility accounting disciplines, and laid the foundation on the relevant theories of social responsibility accounting.