第二章介绍企业公民会计与企业社会责任会计的关系。
The second chapter is devoted to the relationship between corporate citizenship accounting and corporate social responsibility accounting.
实务界对社会责任会计信息的披露十分不规范和不完整。
In the substantive sector of society, the responsibility of accounting information disclosure is not normal and incomplete.
随着社会责任会计的兴起并日益受到重视，社会责任审计也应运而生。
With the society responsibility accounting rising and being attached importance, the society responsibility audit springs up.
随着社会责任会计的兴起并日益受到重视，社会责任审计也应运而生。
With the social responsibility accounting rising and being attached importance, the social responsibility audit springs up.
社会责任会计在社会上出现已有30多年的历史，但在我国至今尚未建立。
Community responsibility accountant already had more than 30 years history in the society, but not yet establishes until now in our country.
我国更是如此，社会责任会计的研究处于理论上渐行，实务上基本空白的阶段。
Especially, in our country, while there is a growing trend theoretically in social responsibility accounting, few practical researches have been done yet.
最后，文章对建立和完善我国企业社会责任会计信息披露体系的问题提出了四项建议性的意见。
At last, the paper puts forward four proposals for establishing a system of social responsibility accounting information disclosure of enterprises.
研究和解决社会责任会计信息披露问题对于完善我国企业社会责任会计理论与实务将有所裨益。
Research and resolve on the issues of social responsibility will be helpful for improving our accounting information disclosed accounting theory and practice of corporate social responsibility.
在我国目前特定的社会经济条件下，实施社会责任会计还存在一定的困难，文章对这些难点进行了分析，并提出了相应的对策。
But, on our special society and economy conditions, it is difficult to implement the social responsibility accounting. The dissertation will analyze the difficulty and present some suggestion.
随着会计反倾销与会计国际一体化的进程，社会责任信息列报成为必然。
With the development of accounting antidumping and accounting internationalization, information statements of social responsibility is inevitable.
会计师事务所作为审计服务的提供者和审计价格的制定者，具有隐性的社会监督责任，那么其审计独立性和审计定价尤为重要。
As a provider of audit services and audit price makers, accounting firm with hidden social supervise responsibilities, its independence and audit pricing is particularly important.
社会要求会计主体提供的环境责任报告信息对决策者有用，因此，该报告必须进行审计。
The utility of the environmental responsibility reports supplied by the accounting subject to the decision-makers must be examined through auditing.
但在同时注册会计师职业界与法律界及社会公众之间对注册会计师民事责任的一些问题难以达成共识。
Simultaneously, the accountancy circle and the law circle can hardly find common issue of CPA's civil liability.
注册会计师法律责任问题的成因有：欠缺完善的法律环境；市场运行机制不合理；社会公众对审计的期望过高；
The causes of Certified Public Accountants'legal responsibilities are as below: the lack of a perfect legal environment;
注册会计师法律责任问题的成因有：欠缺完善的法律环境；市场运行机制不合理；社会公众对审计的期望过高；
The causes of Certified Public Accountants'legal responsibilities are as below: the lack of a perfect legal environment;
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