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社会责任会计是社会现代化的发展的产物,它使会计学科更加充实,提高了会计在经济中的地位。而我国的企业社会责任会计起步较晚,完善我国企业社会责任信息披露体系对于提高我国企业的国际竞争力以及实现企业的可持续发展有重要意义。一、企业社会责任会计及企业社会责任会计信息披露的必要性(一)企业社会责任会计的定义1968年,美国会计学家戴维·F·林诺维斯在《会计杂志》上发表了《社会经济会计》,该文首次提出了“社会责任会计”的概念,并从
Social responsibility accounting is the product of the development of social modernization, which makes the accounting discipline more substantial and enhances the accounting’s position in the economy. However, the accounting of China’s corporate social responsibility started relatively late, and improving China’s corporate social responsibility information disclosure system is of great significance for improving the international competitiveness of Chinese enterprises and realizing the sustainable development of enterprises. I. Corporate Social Responsibility Accounting and Corporate Social Responsibility Necessity of Accounting Information Disclosure I. Definition of Corporate Social Responsibility Accounting In 1968, David F. Linowisi, American accounting scholar, published “ Socio-economic Accounting ”, the article first proposed the concept of“ social responsibility accounting ”, and from