摘要
文章首先介绍了社会责任会计的涵义及产生的思想理论基础,随后详细阐述了社会责任会计的理论体系,最后分析了我国目前实施社会责任会计面临的困难,进而提出了几点具体解决措施,主要是建议设置"增值表",建立起考核企业社会责任的指标体系。
Firstly,this article introduced the meaning and theory basis of the acconting for social responsibility,and then analised its theory system, at last, this article explained why it's so difficult to enforce the accounting for social responsibility in China,furthermore,some advice especially using the Value-added List was suggested to resolve these problerms and build the accounting for social responsibility with Chinese charicteristics.
出处
《南华大学学报（社会科学版）》
2003年第3期26-29,37,共5页
Journal of University of South China(Social Science Edition)
关键词
企业会计
社会责任会计
理论基础体系
考核指标体系
the accounting for social responsibility in enterprises
theory basis system
assesing target system
