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1、外文翻譯AnalysisofAccountingDisclosureModefStrengtheningCpateSocialResponsibilityAbstract:CpateSocialResponsibility(CSR)hasbecomethesocialfocuswiththepressureofsocialproblems.Asweallknowaccountingreptanalysishavebecomeanimpt

2、antinstrumentofstrengtheningCSR.ThecurrentsituationproblemsofCpateSocialResponsibilityAccounting(CSRA)disclosureinChinawereanalyzedfirstly.Then，inthelightoffeignfeasiblepractice，thecontentwaysfuturedevelopmentofCSRAdiscl

3、osurewerepresented.Finally，amodeofCSRAdisclosurethatfitsChineseenterpriseswasconstructed.ThismodeattemptstostrengthenCSRpromotethevalueofenterprisesinChinaultimately.Keywds:CpateSocialResponsibilityAccountingDisclosureDi

4、sclosureMode1CurrentSituationProblemsofCSRADisclosureinChinaAlongwiththerapiddevelopmentofeconomyinChina，thesocialproblems，suchasunfairincomedistribution，theincreasingemploymentpressure，severeresourcewaste，environmentald

5、eteriationetcaregettingobviously.Especiallyinrecentyears，somemultinationalcpationsaskChinesecpationsintheirsupplychaintoimplementSocialAccountability8000(SA8000)tostrengthenCSRinChina.accountingdisclosureisoneoftheimptan

6、tinstrumentsofstrengtheningCSR.InChinatherelevantstudiesaboutCSRAdisclosurebeganwith1990，buttherewasstillnocomparativelyperfectdisclosuremodesystematicdisclosuresystem.Inpractice，somecpationshaveattemptedtodiscloseCSRinf

7、mation.Buttheircontentthatdisclosedisalittletheirwaysofdisclosurearenon一stard.ThepurposeofstrengtheningCSRcouldntbeachievedthroughCSRAdisclosure.Wecanseethat，atpresent，thestageofstudyingonCSRAdisclosuremodeinourcountryis

8、inprimarymoment.therearestillmanyproblemsinCSRAdisclosurefmostenterprisesinChina.Thenthissituationwouldbeillustratedindetail.Atfirst，thecontentofdisclosureinChinascpationisisdifferentgreatlyinvariousenterprises，evenlyint

9、hesameindustry.Nowadays，therearefewcpationsthatdiscloseCSRinfmationcomprehensively.Manycpationsjustdisclosetheircontributionstosocietybutnottheadverseeffectonsociety.Besides，becauseofthelackofunifmstards，thereisagreatdif

10、ferenceinthecontentofCSRdisclosure.ThenCSRdisclosurebecomesawiththesocialproblemsgettingobviously，cpationsshouldcometorealizethatCSRshouldbethenaturaleffectderivedfrombusinessoperationinthesocietybutnotanobligationimpose

11、dbyexternalfce.SocpationsshouldstrengthentheperfmanceofCSRconstantly.Effectiveaccountingdisclosuremodeisoneoftheimptantinstrumentstorealizethisaim.DisclosureinfmationonincomeaswellastheinfmationonperfmanceofCSRinenvironm

12、ent，humanresources，productservice，socialwelfaresoonshouldbepresentedfullyclearly.2.2ContentofdisclosureIndertoconstructamodeofCSRAdisclosurefChinesecpationsthecontentofthismodemustbemadeclearfirstly.2.2.1Relevantfeignpra

13、cticeNowadaysthereisnounifiedstardinthecontentofCSRAdisclosureinternationally.ThoughthedevelopedcountriesareinvolvedearlyintheresearchonCSR，thecontentofdisclosureisstilldifferentgreatlybetweencountriesbecauseoftheirdiffe

14、rentnationalconditions.Fexample，inFrance，disclosureofemployeebenefitismeconcerned“socialbalancesheet“isrequiredtosubmitInAmericadiscloseinfmationonenvironment，especiallythesoilcontaminationproblemisemphasized.Britainpays

15、meattentiontothedisclosureofhumanresources.Germanygivesgreateremphasisoncpatecontributiontoenvironmentalprotectionsoon.TherepresentativeaspectsisthestudyofSocialInvestmentganization(SIO)ininternationalstudies.Manyresearc

16、herspointedoutthatthetextofCSRreptingshoulddiscloseinfmationonthefollowingtenprojects.TheyareEnvironmentalPerfmance，LabRights，HealthSafetyPractices，HumanRights，CommunityEconomicDevelopmentSocialImpacts，CpateGovernance，Cp

17、atePaymentstoGovernments，StakeholderEngagement，SupplyChainManagement，CpatePlanningPolicies.Meanwhile，theyalsofiguredthatthefollowingproblemsshouldbeconsideredwhilecomposingthecontent.TheseproblemsincludeMetricsMaterialit

18、yofInfmation，TimelinessUsefulnessofInfmation，IncentivestoDisclose，SupplyChainMonitingCoststoInfmationProducersUsers，AnalyzingTranslatingInfmationfEndUsers.Thoughthereisnounifiedstard，internationalstudiespracticesprovidef

19、oundationfthecontentofCSRAdisclosure.Accdingtorelevantinternationalstudies，someilluminationcanbefiguredout.First，thecontentofdisclosureshouldseektoincreasethequalityofCSRdisclosed.Second，thecontentofdisclosureshouldwktoi

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