会计服务对象的多元化要求会计信息的真实性与透明性.也使会计主休利益呈现多层化,因而会计的社会责任也就更加重大,这一点在资本市场上反映的更加明显。经济的发展、资本市场的繁荣、国家的宏观调控等多方面都呼唤会计忠实地履行其社会责任,我们应从会计理论研究与法律建设、从业人员的职业道德培训二大方面来加强会计的社会责任。 The diversification of accounting service objects requires the authenticity and transparency of accounting information, which also makes the benefits of accounting master’s retirement multi-layered, so the social responsibility of accounting is also more significant, which is reflected in the capital market. The development of economy, the prosperity of the capital market and the state’s macro regulation and control all call for the accountants to faithfully fulfill their social responsibilities. We should strengthen the social responsibility of accounting from two aspects of accounting theory research and legal construction, and the professional ethics training of employees .