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.

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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.

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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.

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