摘要
随着企业社会责任国际标准SA8000传入我国,理论界和企业界积极开展我国企业社会责任的标准研究和实践,极大地推动了我国企业的社会责任进程。但由于起步较晚,在核算内容诸如权威指数、核算指标、核算标准以及核算角度上与国外存在着较大差距。这也正是中外企业社会责任量化核算内容的明显区别。
Along with the introduction of SA8000 international standard for social responsibility of an enterprise to China, the theory circle and business community have actively implemented research of related standards and practice for social responsibility of an enterprise and have greatly improved the social responsibility process of enterprises in our country. But due to late starting, there is a big difference comparing with other countries in the matter of accounting content such as authority index, accounting index, accounting standard and accounting angle, this is just the distinction for quantitative accounting content of social responsibility of an enterprise between China and other countries.
出处
《廊坊师范学院学报（自然科学版）》
2009年第5期85-87,共3页
Journal of Langfang Normal University(Natural Science Edition)
基金
2009年河北省教育厅社科指令项目<企业社会责任统计指标体系的研究>(S090430)阶段性研究成果
关键词
社会责任
核算内容
中外比较
social responsibility
accounting content
comparison between China and other countries
