Abstract:The community responsibility accountant proceeds with macroeconomy angle, measuring to enterprise's business activities social influence and environmental impact and report, include the data collection , measurement and just and sound reflecting in time the data collected about the degree of performance of community responsibility. It puts the cost of enterprises into the whole social cost system, studies " external effect " of the enterprise activity in terms of the whole society, make the accountant begin to undertake the mission of reflecting enterprise's community responsibility. But some data that the community responsibility accountant checked and calculated have uncertainty, so, treating uncertainty will seem especially important to the community responsibility accountant cautiously.