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(一)社会责任会计的内容企业负有的社会责任内容广泛,有社会公众物质利益方面的责任,也有维护社会良好道德风尚、促进社会秩序安定等方面的责任。笔者认为,目前,我国社会责任会计应反映的内容主要有以下几个方面:(1)企业对环境保护的责任。企业活动对环境的破坏(如污染、资源浪费)及对生态环境和资源的保护支出与实际取
(I) Content of Social Responsibility Accounting An enterprise has a wide range of social responsibilities and responsibilities in the material interests of the public, as well as maintaining social morality and promoting social order and stability. The author believes that at present, China’s social responsibility accounting should reflect the content mainly in the following areas: (1) business responsibility for environmental protection. Business activities on the environment (such as pollution, waste of resources) and the protection of the ecological environment and resources Expenditure and the actual take