近些年来,国内外众多学者对社会责任会计在理论上进行了多方面的探讨,但在社会责任会计主体界定的问题上存在较大的分歧。本文在立足于国外关于社会责任会计的理论与文献之上,分析会计主体的本质以及社会责任会计的涵义,并最终明确了有关社会责任会计主体的界定问题。 In recent years, many scholars at home and abroad have made many discussions on the theory of social responsibility accounting, but there are big differences on the issues defined by the subject of social responsibility accounting. Based on the theory and literature of social responsibility accounting in foreign countries, this paper analyzes the essence of accounting subject and the meaning of social responsibility accounting, and finally defines the definition of subject of social responsibility accounting.