摘要
社会责任会计发端于发达的资本主义国家。社会责任信息披露是社会责任会计的核心内容。西方发达国家法国、美国、英国的社会责任信息披露规制和实践将为我国的社会责任信息披露理论建设和实践探索提供宝贵的经验和借鉴。
Corporate responsibility accounting has started in the developed capitalist country.The corporate responsibility disclosure is the corporate responsibility accounting＇s central content.The developed country France and US and UK corporate responsibility information disclosed that regulates and practices for our country corporate responsibility information disclosed the theory construction and the practice exploration have provided the precious experience and use for reference.
出处
《生态经济》
北大核心
2010年第11期59-62,76,共5页
Ecological Economy
基金
教育部人文社科规划基金项目"中国上市公司社会责任信息披露研究"(08JA630045)阶段性成果之一
关键词
社会责任信息
披露
特点
规制
实践
corporate social responsibility information
disclosure
characteristic
regulation
practice
