企业社会成本研究—基于财务会计视角的中期报告摘要：企业社会成本是指企业在生产和经营过程中对社会、环境等方面造成的成本。该成本常常被忽略，但它对企业的盈利和社会可持续发展至关重要。本文基于财务会计视角，探究了企业社会成本的含义、影响因素及其计量方法，并对当前研究现状进行了分析和总结。研究结果表明，企业社会成本的计量需要充分考虑不同影响因素的差异性，采用多个计量指标并综合分析。未来的研究应该重点关注社会成本的实证研究和管理实践的探讨，以推动企业社会责任的落实和实现社会可持续发展。关键词：企业社会成本；财务会计；影响因素；计量方法；可持续发展Abstract：Corporatesocialcostreferstothecostincurredbyenterprisesintheprocessofproductionandoperationonsociety,environmentandotheraspects.Thiscostisoftenneglected,butitiscrucialfortheprofitabilityofenterprisesandsocialsustainabledevelopment.Basedontheperspectiveoffinancialaccounting,thispaperexploresthemeaning,influencingfactorsandmeasurementmethodsofcorporatesocialcost,andsummarizesthecurrentresearchstatus.Theresearchshowsthatthemeasurementofcorporatesocialcostneedstofullyconsiderthedifferencesofdifferentinfluencingfactors,adoptmultiplemeasurementindicatorsandcomprehensiveanalysis.Futureresearchshouldfocusontheempiricalresearchofsocialcostandtheexplorationofmanagementpractice,soastopromotetheimplementationofcorporatesocialresponsibilityandrealizesocialsustainabledevelopment.Keywords：Corporatesocialcost;financialaccounting;influencingfactors;measurementmethods;sustainabledevelopment.