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随着我国改革开放的不断深入，国家政府和社会公众越来越关注社会责任的履行情况，而能够充分反映此方面内容的社会责任会计必将成为未来会计不可忽视的一个重要分支。因此，我国建立社会责任会计势在必行。只有建立了社会责任会计才能对企业经济活动的社会影响进行计量和报告，以此评价企业社会责任的履行情况。这样才能与国际会计准则更加靠近，使我国会计改革的步伐更快。
With the deepening of China’s reform and opening up, the government of our country and the general public pay more and more attention to the fulfillment of social responsibilities. Social responsibility accounting, which can fully reflect this aspect, will surely become an important branch that can not be ignored in the future. Therefore, it is imperative to establish social responsibility accounting in our country. Only the establishment of social responsibility accounting can measure and report the social impact of the economic activities of enterprises so as to evaluate the fulfillment of corporate social responsibility. Only in this way can we bring the international accounting standards closer and make our accounting reform faster.