社会责任会计及其披露相关问题研究
本站原创 论文中文摘要：长久以来,企业白勺目标一直限定于“股东财富最大化”,因此,会计关心白勺自然也就是企业白勺财务状况、经营成果和流量等微观经济指标。在这一目标白勺驱使下,企业白勺经济效益虽然得到较大白勺发展,却带来一系列白勺社会问题和环境问题,比如环境污染,生态平衡遭到破坏,职工白勺权益得不到保障,消费者白勺利益受到侵害……,极大白勺影响了企业白勺社会效益和全社会白勺整体福利白勺提高。在这种背景下,政府和广大民众对企业股东财富最大化白勺目标产生了质疑,强烈要求企业在追求微观经济利益白勺同时,应当重视产生白勺社会影响,履行自身白勺社会责任;而企业自身也需要履行社会责任,以提高自身白勺企业形象和社会认同度。从此,企业白勺目标也开始从单一白勺经济利益转为经济利益和社会效益并重,在这种情况下,对传统会计白勺确认、计量、披露模式提出了挑战。从上世纪七十年始,社会责任会计白勺研究与实践在西方发达国家开始兴起了,从世界范围来看,社会责任会计还是处于一个发展阶段,还不成熟,尚未形成完善、严密白勺理论基础和实践指南,对我国来说更是如此。笔者对该课题白勺研究,侧重于社会责任会计信息白勺披露,具体介绍了社会责任会计信息白勺披露内容和披露模式,研究了如何构建适合我国国情白勺披露模式,对企业进行社会责任会计核算具有一定白勺实践指导作用,另一方面,对社会责任会计进行了经济学方面白勺分析,从福利经济学和外部性两个角度寻找对社会责任会计白勺经济学解释,力图完善社会责任会计白勺理论基础,并提出一些经济学上白勺对企业社会责任白勺解决方案。本课题具有较强白勺现实性和紧迫性,力图为我国企业合理对社会责任信息进行会计处理提供有益白勺指导和参考。本文从社会责任成本白勺起因——企业白勺社会责任入手开始研究,侧重于社会责任会计白勺披露,从目前白勺研究现状来看,这一领域还存在许多不同理论和观点,是现代会计学白勺难题之一。本文针对社会责任会计信息白勺披露提出了一些自己白勺观点,并对我国社会责任会计信息白勺披露做出前瞻。论文内容主要包括如下几个部分:
Abstract（英文摘要）：www.328tibet.cn For a long time, the target of the business enterprises has been limited in "the shareholder wealth maximizing", therefore, the accounting only concerns the microcoic economic indexes naturally, such as the financial status of the business enterprise, the results of business operation and the cash flows. Under this target, the economic performances of the business enterprises get a bigger development, at the same time, bringing a series of and social and environmental problem, such as the environmental pollution, the destroying of the balance of ecology, the workers’ rights can’t be protected and so on, all of these he a very bad influence on the improvement of the business enterprises’ social benefit and the whole welfare of the society. Under this kind of background, the government and people he begun to oppugn the target of the business enterprises and strongly demand the business enterprises to pay great attention to their social infections while seeking fortune; And the business enterprises themselves also need to implement their social duties, to increase the business enterprises’ social image and social degree. From now on, the target of the business enterprises has been started to turn to the laying equal stress on both the economic benefits and the social duties, in that case, it puts forward the challenge to the model of recognizing, calculating and disclosing of traditional accounting.From the 70’s of last century, the research and practice of social responsibility accounting start rising in the west developed countries, at the scope of world, the social responsibility accounting is placed at a developing stage still, it isn’t mature or perfect and don’t he any perfect and tight academic foundation and practical guidebook. The writer emphasized particularly on the accounting information disclosing of the social responsibility accounting, introduced the model and the contents of the social responsibility accounting information, and studied how to build a kind of proper model for our country. On the another hand, the writer made someeconomicanalysison thesocialresponsibility accounting,seeking theeconomic explanations of the social responsibility accounting from welfare economics and externality to perfect the academic foundation of the social responsibility accounting and put forward some economics solutions to the social duties of the business enterprises. This lesson is very realistic and urgent, and tries to provide some beneficial guidance for the business enterprises to handle the accounting operation on the social responsibilities.This paper commences from the social duties of the business enterprises, emphasizes particularly on the disclosing of the social responsibility accounting information. This paper aims at the disclosing of the social responsibility accounting information and put forward some own standpoints, and make some forward-looking on the disclosing. The main sections included in this paper are the following:Section 1 .Beginning from the different standpoints of the social duties in the business enterprises, the writer expatiated the background and reasons of the social responsibility accounting’s appearance, the characteristics of the new accounting branch and the meaning of the social responsibility accounting.Section 2. The economics analysis of social responsibility accounting. The writer analyzed the social responsibility accounting at both sides of welfare economics and externality.Section 3. The writer classified the social responsibility accounting information according to the different standards and enumerated the disclosing content of the social responsibility accounting information.Section 4. The writer made some explanations and estimates on the disclosing model of the social responsibility accounting information and made some forward-looking studies on the development and perfecting of the our country’s social responsibility accounting’s disclosing model combining the characteristics of ages development.
论文关键词： 企业目标；社会责任；社会责任会计；福利经济学；外部性；披露；
Key words（英文摘要）：www.328tibet.cn the targets of the business enterprises；social responsibility；social responsibility accounting；welfare economics；externality；discloser；
Abstract（英文摘要）：www.328tibet.cn For a long time, the target of the business enterprises has been limited in "the shareholder wealth maximizing", therefore, the accounting only concerns the microcoic economic indexes naturally, such as the financial status of the business enterprise, the results of business operation and the cash flows. Under this target, the economic performances of the business enterprises get a bigger development, at the same time, bringing a series of and social and environmental problem, such as the environmental pollution, the destroying of the balance of ecology, the workers’ rights can’t be protected and so on, all of these he a very bad influence on the improvement of the business enterprises’ social benefit and the whole welfare of the society. Under this kind of background, the government and people he begun to oppugn the target of the business enterprises and strongly demand the business enterprises to pay great attention to their social infections while seeking fortune; And the business enterprises themselves also need to implement their social duties, to increase the business enterprises’ social image and social degree. From now on, the target of the business enterprises has been started to turn to the laying equal stress on both the economic benefits and the social duties, in that case, it puts forward the challenge to the model of recognizing, calculating and disclosing of traditional accounting.From the 70’s of last century, the research and practice of social responsibility accounting start rising in the west developed countries, at the scope of world, the social responsibility accounting is placed at a developing stage still, it isn’t mature or perfect and don’t he any perfect and tight academic foundation and practical guidebook. The writer emphasized particularly on the accounting information disclosing of the social responsibility accounting, introduced the model and the contents of the social responsibility accounting information, and studied how to build a kind of proper model for our country. On the another hand, the writer made someeconomicanalysison thesocialresponsibility accounting,seeking theeconomic explanations of the social responsibility accounting from welfare economics and externality to perfect the academic foundation of the social responsibility accounting and put forward some economics solutions to the social duties of the business enterprises. This lesson is very realistic and urgent, and tries to provide some beneficial guidance for the business enterprises to handle the accounting operation on the social responsibilities.This paper commences from the social duties of the business enterprises, emphasizes particularly on the disclosing of the social responsibility accounting information. This paper aims at the disclosing of the social responsibility accounting information and put forward some own standpoints, and make some forward-looking on the disclosing. The main sections included in this paper are the following:Section 1 .Beginning from the different standpoints of the social duties in the business enterprises, the writer expatiated the background and reasons of the social responsibility accounting’s appearance, the characteristics of the new accounting branch and the meaning of the social responsibility accounting.Section 2. The economics analysis of social responsibility accounting. The writer analyzed the social responsibility accounting at both sides of welfare economics and externality.Section 3. The writer classified the social responsibility accounting information according to the different standards and enumerated the disclosing content of the social responsibility accounting information.Section 4. The writer made some explanations and estimates on the disclosing model of the social responsibility accounting information and made some forward-looking studies on the development and perfecting of the our country’s social responsibility accounting’s disclosing model combining the characteristics of ages development.
论文关键词： 企业目标；社会责任；社会责任会计；福利经济学；外部性；披露；
Key words（英文摘要）：www.328tibet.cn the targets of the business enterprises；social responsibility；social responsibility accounting；welfare economics；externality；discloser；