譯文（字數 3103）：

社會責任的經濟學分析

社會責任會計是對企業社會責任履行情況進行核算和監督的一門新興會計，社會責任會計的研究與發展對踐行科學發展觀、堅持可持續發展戰略、構建和諧社會具有重要意義。本文從經濟學角度對社會責任會計進行分析，以進一步完善社會責任會計理論基礎。

企業社會責任是指企業對社會應盡的義務，如依法繳納稅金、保護生態環境、治理污染、節約資源消耗、創造就業機會、支付職工工資、維護職工權益等。社會責任會計是企業社會責任與傳統會計的結合，它是以企業為主體，站在社會的角度，運用會計方法，對企業發生的社會成本、社會效益和社會責任進行確認、計量、記錄和報告，測定企業經濟活動給社會帶來的效益和造成的損害，以向政府、債權人、投資者、社會公眾等企業的利益相關者提供企業社會責任履行情況的一門新興會計。社會責任會計學科的產生和發展對踐行科學發展觀、堅持可持續發展戰略、構建和諧社會具有重要的意義。本文從經濟學相關角度來對社會責任會計的理論和實踐進行分析，既促進了社會責任會計學科的發展，又奠定了社會責任會計的相關理論基礎。

外文原文（字符數 10840）：

The first part

The economic analysis on the social responsibility

 Douglas M. Branson

Feed the social responsibility accounting is the accounting of corporate social responsibility fulfillment situation a new accounting and supervision, the research and development of social responsibility accounting to practice the scientific outlook on development, adhere to sustainable development strategy, the construction of a harmonious society is of great significance. This article from the perspective of economics, the social responsibility accounting is analyzed, in order to further improve the social responsibility accounting theoretical basis.

Corporate social responsibility refers to the enterprise to social obligations, such as pay tax according to law, protect the ecological environment and pollution, save resources consumption, create jobs, pay worker wages, maintenance worker rights and interests, etc. Social responsibility accounting is the combination of corporate social responsibility and the traditional accounting, it was based on the enterprise as the main body, standing in the point of view of society, using accounting method, the enterprise social cost, social efficiency and the social responsibility of recognition, measurement, recording and reporting, the determination of enterprise economic activity brings the damage caused by the benefit and to the society, to the government, creditors, investors and the social public enterprise stakeholders to provide corporate social responsibility fulfillment situation of a new accounting. The emergence and development of the social responsibility accounting discipline to practice the scientific outlook on development, adhere to sustainable development strategy, is of great significance to the construction of a harmonious society. This article from the perspective of economics related to analyze the social responsibility accounting theory and practice, promote the development of the social responsibility accounting disciplines, and laid the foundation on the relevant theories of social responsibility accounting.