摘要
社会责任会计的产生有其理论渊源,实施社会责任会计则是时代的呼唤,而我国现行社会责任会计及其信息披露方面还很不尽如人意。改革开放以来,我国经济迅速发展的同时,也面临着越来越严重的资源、就业、环境、社会分配不公等问题。而社会责任会计可以反映企业履行社会责任的相关信息,因此在我国企业中应要求全面实施社会责任会计。
The emerging of social responsibility accounting has its theoretical origin, while its implementation is a result of the require- ment of the time. The current social responsibility accounting and its information disclosure in China needs improvement. With the adoption of reform and opening to the outside policy, China＇s economy develops quickly and also faces such problems as resources waste, employment pressure, environment protection, and unfair social wealth distribution. Social responsibility accounting can reflect the related information of enterpfise＇s fulfilling its social responsibility. Therefore, it＇s high time to implement such a practice in China＇s enterprises.
出处
《审计与经济研究》
CSSCI
北大核心
2008年第5期53-56,共4页
Journal of Audit & Economics
关键词
社会责任
社会责任会计
信息披露
social responsibility
social responsibility accounting
information disclosure
