会计社会责任若干问题研究
本站原创 论文中文摘要：当今社会,探究会计信息失真的根源,寻求会计信息失真治理的有效途径,具有重要的现实意义和长远意义。本文的目的就是通过明确会计信息形成过程中会计相关人员应承担的社会责任,建立对会计社会责任的评价体系,从而实现对会计信息失真的有效治理。本文由四部分组成。第一部分:会计与社会的关系分析。会计与社会紧密联系,从横向来看,会计信息是多元社会中各权力机构共同作用的结果,又服务于各社会群体——会计信息使用者;从纵向来看,会计是社会发展到一定阶段的产物,随着社会的发展而不断发展完善,另一方面,会计对其所处的社会环境具有能动的反作用。第二部分:会计的社会责任概述。会计的社会责任随着会计与社会的关系日益密切而产生发展,这部分从宏观上思考会计应对社会承担的责任,尝试性地明确了会计的社会责任这个重要概念的含义。然后按照不同的标准,对会计的社会责任进行分类。最后强调了会计的社会责任对当今社会的重要性。第三部分:会计社会责任的主体架构及各主体的责任承担。进一步对会计社会责任的责任主体和各主体的责任内容进行了研究。第四部分:我国上市公司履行会计社会责任中出现的主要问题和对策探讨。由于我国上市公司可以作为履行会计社会责任的典型代表,在这部分中对我国上市公司履行会计社会责任的背景、上市公司在履行会计社会责任过程中出现的主要问题进行分析,进而就这些问题提出了一些对策建议。最后,我们提到了本次研究的不足,再次希望给予批评指正
Abstract（英文摘要）： Nowadays, probing into the origin of the distorted accounting information andfinding the effective way to manage it are very important. The purpose of this paper is toclarity the social accountability of those concerned capability mechanis;establish thesystem of social accountability assesent and then the distorted accounting informationcan be controlled effectively.This paper is composed of three parts: First part is the analysis of the relationship of accounting and society. Accounting andsociety are contacting tightly. To see from transverse section, accounting information arethe results of many concerned capability mechanis function together;at the same time, itis offered to several society colony—the user of accounting information. To see fromlongitudinal section, accounting is the outcome of society development. As society goingahead, it develop and get perfect. On the other hand, it reacts to society actively. Second part is the summarization of society accountability. Society accountability iscoming into being as the relationship of accounting and society getting tightly. In this part,we bring forward the important concept of society accountability. Then, we classifydifferent society accountability according to different standard. At the end of this part, theimportance of society accountability is emphasized.Third part is the analysis of the subjects of society accountability and theresponsibility that different subject should perform.Forth part is mainly on the problem arise when the listed companies in our countryimplement society accountability, then some advice is given on it. As the listed companiesis the model of the whole companies, the background and the main problem arise when thelisted companies in our country implement society accountability is analyzed in this part,then some countermeasure and advice are given on the main problem.
论文关键词： 会计；社会；会计信息失真；会计的社会责任；
Key words（英文摘要）： Accounting；Society；Distorted accounting information；Society Accountability；
Abstract（英文摘要）： Nowadays, probing into the origin of the distorted accounting information andfinding the effective way to manage it are very important. The purpose of this paper is toclarity the social accountability of those concerned capability mechanis;establish thesystem of social accountability assesent and then the distorted accounting informationcan be controlled effectively.This paper is composed of three parts: First part is the analysis of the relationship of accounting and society. Accounting andsociety are contacting tightly. To see from transverse section, accounting information arethe results of many concerned capability mechanis function together;at the same time, itis offered to several society colony—the user of accounting information. To see fromlongitudinal section, accounting is the outcome of society development. As society goingahead, it develop and get perfect. On the other hand, it reacts to society actively. Second part is the summarization of society accountability. Society accountability iscoming into being as the relationship of accounting and society getting tightly. In this part,we bring forward the important concept of society accountability. Then, we classifydifferent society accountability according to different standard. At the end of this part, theimportance of society accountability is emphasized.Third part is the analysis of the subjects of society accountability and theresponsibility that different subject should perform.Forth part is mainly on the problem arise when the listed companies in our countryimplement society accountability, then some advice is given on it. As the listed companiesis the model of the whole companies, the background and the main problem arise when thelisted companies in our country implement society accountability is analyzed in this part,then some countermeasure and advice are given on the main problem.
论文关键词： 会计；社会；会计信息失真；会计的社会责任；
Key words（英文摘要）： Accounting；Society；Distorted accounting information；Society Accountability；