Abstract: As the development of economy, it has been more and more demanded that enterprises describe their social responsibility and the economical and social benefits they bring with accounting system. This paper tries to summarize the social responsibility of telecommunication industry and describe the framework of its social responsibility accounting system. The purpose is to make us have a better understanding of the social responsibility of telecommunication industry and able to measure its own value so as to r...

Key words: telecommunicationenterprise, socialresponsibilityaccountingsystem