随着市场竞争的日益激烈,我国的企业越来越重视提高自身素质,增强竞争力,成为市场的主体,但同时也出现了环境污染、偷税漏税、消费者和职工利益得不到有效保证等问题。社会越来越关注企业的社会责任,要求推行社会责任会计的呼声也越来越高。因此企业实施社会责任会计,对促进企业、社会的发展有着重要的意义。本文从社会责任会计的基本含义着手,对我国推行社会责任会计的必要性及构建我国社会责任会计的措施进行了探讨。 With the increasingly fierce market competition, Chinese enterprises pay more and more attention to improving their own quality and competitiveness and becoming the main body of the market. At the same time, environmental pollution, tax evasion and tax evasion have not been realized, and the interests of consumers and employees can not be effectively guaranteed. problem. Society is paying more and more attention to the social responsibility of enterprises, and the calls for implementing social responsibility accounting are also getting higher and higher. Therefore, the implementation of corporate social responsibility accounting, to promote business, social development is of great significance. This article starts from the basic meaning of social responsibility accounting, and probes into the necessity of implementing social responsibility accounting and the measures of constructing social responsibility accounting in our country.