therefore balance the interests of various social groups had a responsibility to accounting than the traditional accounting model, social responsibility accounting from the first objectives of the enterprise limit local interests, from a macroeconomic study of enterprise production and business activities of the social impact. from the first part of the social responsibility of accounting and basic meaning of the theoretical basis of the two basic social responsibility of accounting theory introduced. the second part of the accounting standards under the current status quo, social responsibility construction of the necessity and feasibility of accounting, the environment in which business has undergone tremendous changesalong with social and economic development, but a series of relevant interest groups. some of the recommendations will be the third accounting elements of social responsibility into social assets, social liabilities, social costs and social benefits four were confirmed and their measurement, and the theory has been put forward on the basis of the applicable measurement methods. part iv will be the accounting and corporate social responsibility of the existing accounting system combined with the enterprise accounts existing accounting system for basic framework of social responsibility through the addition of the accounting-related subjects to matters of social responsibility record. part v on china's current social responsibility related to the status of information disclosure, accounting and corporate social responsibility information disclosure mode were discussed. the objectives pursued by enterprises is no longer a pure profit maximization, but the maximization of shareholder wealth or social maximize the value of the corresponding accounting services with the object is no longer confined to enterprises
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