During the nearly 40 years development of social responsibility accounting abroad, the achievement has been made in some certain, but there is no substantial breakthrough in the accounting information disclosed in social responsibility issues. Research and resolve on the issues of social responsibility will be helpful for improving our accounting information disclosed accounting theory and practice of corporate social responsibility. This results in the theory and practical experience from home and abroad on the basis of our analysis of accounting information released by the status quo of corporate social responsibility and made the establishment and perfection of corporate social responsibility disclosure of accounting information system.