从70年代以来,社会责任会计在西方工业发达国家兴起和发展,“社会责任”、“社会效益”、“社会成本”和会计的社会目标等问题成为各国会计学界关注的焦点之一,对现有会计理论和实践形成了一种新的冲击。其中,最具理论特色的是企业会计目标系统的重新构造问题。一、问题的提出导致西方社会责任会计兴起的主要背景是西方各国“工业文明”所产生的“负效应”日益突出。在工业与社会发展的同时,由于西方企业进行掠夺式经营,忽视社会与公众利益, Since the 1970s, social accountability has arisen and developed in western industrialized countries. The issues of “social responsibility”, “social benefit”, “social cost” and social goals of accounting have become one of the focuses of accounting circles in various countries. Accounting theory and practice have created a new impact. Among them, the most theoretical feature is the reconstruction of corporate accounting target system. I. PROBLEM PROPOSALS The main background that led to the rise of accounting for social responsibility in the West is the “negative effect” of the “industrial civilization” in western countries that has become increasingly prominent. At the same time as industrial and social development, due to the predatory operation of western enterprises and neglect of social and public interests,