2012年皮鞋酸奶、毒胶囊等事件的爆发,使得企业社会责任问题再次成为社会关注的焦点。在追求经济利益的同时,如何凸显自身所承担的社会责任,成为一个富有时代意义的课题。本文站在会计视角,从国有企业社会责任会计信息基本内涵出发,对国有企业社会责任会计信息披露存在问题进行分析,并提出相应的改进策略。 2012 shoes yogurt, poison capsules and other events broke out, making corporate social responsibility once again become the focus of attention of the community. At the same time of seeking economic benefits, how to highlight the social responsibilities it shoulders has become a topic of great historical significance. Based on the basic connotation of state-owned corporate social responsibility accounting information, this paper analyzes the existing problems of state-owned enterprise social responsibility accounting information disclosure and puts forward corresponding improvement strategies.