不断出现的生态危机、食品安全问题等,使得企业的社会责任日益被关注,社会责任会计的研究也逐渐增多。会计作为一种商业语言,对企业社会责任的推进也要做出应有的贡献。现有的会计制度没能充分体现企业的社会责任,往往纵容企业忽视职工权益、浪费资源、忽视产品质量等。企业社会责任的会计计量是一个难题和重点。本文在已有文献研究的基础上,结合现有的会计计量环境,对我国企业社会责任会计的计量模式选择做一个探讨。 Emerging ecological crisis, food safety issues, making the corporate social responsibility is increasingly concerned about the study of social responsibility accounting also gradually increased. As a commercial language, accounting should also make its due contribution to the promotion of corporate social responsibility. The existing accounting system failed to fully reflect the social responsibility of enterprises, often condoned that enterprises neglect the rights and interests of workers, waste of resources, neglect of product quality. Accounting for corporate social responsibility is a difficult problem and focus. Based on the existing literatures, combined with the existing accounting and measurement environment, this paper makes a discussion on the measurement mode selection of China’s corporate social responsibility accounting.