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本文从中国实施企业社会责任的必要性、社会责任会计的产生、发展以及在世界各国的实施状况出发,探讨了企业社会责任会计的发展。而后从社会责任概念和企业价值角度,探讨了企业承担社会责任考虑会计问题的必要性,着重阐明了企业社会责任中与会计相关的两个不可分割的问题:会计报告信息的产生和社会责任的信息披露。最后总结出从会计角度强化企业的社会责任的五个方面。
This article discusses the development of corporate social responsibility accounting from the necessity of implementing corporate social responsibility in China, the emergence and development of social responsibility accounting and the status of its implementation in various countries in the world. Then from the perspective of social responsibility and enterprise value, this paper explores the necessity of undertaking corporate social responsibility to account for accounting problems, emphasizes two indivisible issues associated with accounting in corporate social responsibility: the generation of accounting report information and the social responsibility Information disclosure. Finally, it summarizes five aspects of strengthening corporate social responsibility from an accounting point of view.