实施可持续发展战略是特区实现“增创新优势，更上一层楼”宏伟目标的最佳选择。在实施可持续发展战略中，特区应借鉴西方发达国家经验，发扬敢闯敢试的精神，率先建立社会责任会计，以计量和揭示企业生产经营活动的社会成本和社会效益，促使企业关注其经营行为对资源、环境及 The implementation of the strategy of sustainable development is the best choice for the SAR to achieve the grand goal of “creating new advantages and building on the higher level.” In implementing the strategy of sustainable development, the SAR should learn from the experience of the developed western countries, carry forward the spirit of daring to go ahead, and take the lead in establishing social responsibility accounting to measure and reveal the social costs and social benefits of enterprises’ production and management activities and encourage enterprises to pay attention to their businesses Behavior on resources, environment and