我国推行社会责任会计研究
本站原创 论文中文摘要：随着社会经济的发展,企业的社会责任,如保护生态环境,改善职工工作和生活条件,保护消费者利益,能源、矿产保护和利用,人力资源丌发利用等方面越来越受到人们的重视。社会责任会计的出现适应了现代社会的发展趋势,在西方国家,政府通过社会责任会计报告来加强对企业经济行为的干预,社会大众也逐渐开始关注企业的社会责任履行情况。因此,社会责任会计一经产生就受到理论界、会计职业团体和政府的高度重视。一些国家还以法令、规则、报告等形式,要求企业进行社会责任的会计揭示。在我国近期经济体制转轨时期,一些社会问题,如环境污染、劳动保护、职工就业、养老医疗保险、失业保险、企业赞助、产品质量等也开始大量出现,企业承担的社会责任问题也同样受到了关注。而我国现行的会计制度并没有要求企业揭示有关履行社会责任的信息,为此会计界开始呼吁在我国推行社会责任会计。但是,社会责任会计的研究在我国仅经历了十几年的历史,理论研究尚不十分成熟,在实际的应用方面更是存在着很多的问题。这些问题包括:社会责任会计的基本假设和基本原则、社会责任会计的具体核算内容、社会责任会计的核算和计量方法以及社会责任会计的信息披露等。基于以上问题的考虑,本文从我国社会责任会计的应用角度出发,系统阐述了社会责任会计的理论基础,借鉴世界上具有重大影响的发达国家(或地区和国际组织)在社会责任会计实际运用的经验,对社会责任会计与传统会计在运用中的区别进行了系统地分析和深入地研究,揭示了社会责任会计和传统会计之间的关联。通过比较对比的形式对社会责任会计的会计假设、运行原则、核算方法以及披露方式进行了深刻地剖析,同时结合我国企业的特点和我国的基本国情,提出了包括增值表,社会收益表,雇员报告以及公司职员保健及安全情况表在内的社会责任会计报告体系,为我国实行社会责任会计的运行体系进行实施设计。希望通过对社会责任会计的理论研究来对我国社会责任会计的运行起到一个向前的推动作用,丰富和发展会计理论界对社会责任会计的探讨
Abstract（英文摘要）： Along with the society economic of development, the social responsibility of the business enterprise, such as protection the ecosystem environment, improve the officers and workers to work and live the condition, protect the consumer benefits, energy protection and make use of, the mineral mine with protection, use human resource the development make use of etc. to be value by the people more and more.The emergence of the social responsibility accountancy adapted the social development trend of modern, national in the west, the government passes the social responsibility the accountancy reports to strengthen the social responsibility to the business enterprise economy the intervention of the behior, the social people also start pay attention to the business enterprise gradually to implement the circumstance. Some nations return with the forms, such as ordinance, rule and report…etc., the accountancy who requests the business enterprise to carry on the social responsibility announce to public.The economic system turns the track in the near future in the our country period, some social problem, if the pollution of the environment, labor protect, officers and workers employment, retire to enjoy life the medical treatment insurance, unemployment insurance, business enterprise sponsor, the product quantity…etc. also in the beginning a great deal of emergence, the social responsibility problem that business enterprise undertake also was subjected to the concern equally.But the current accounting system of our country did not request the business enterprise to announce to public the relevant information that implements the social responsibility, starting appeal for this accountancy’s field to promote the social responsibility accountancy in the our country. These problems include:The basic assumption, basic principle, social responsibility accountancy of the social responsibility accountancy checks the contents, social responsibility accountancy to check and calculate the information of method and social responsibility accountancy to publish etc. in a specific way.The consideration that is according to the above problem, this text is from the our country the applied angle of the social responsibility accountancy set out, the system elaborated the theories foundation of the social responsibility accountancy, draw lessons from in the world flourishing nation( or region and international organization) of he the important influence at the social responsibility accountancy makes use of physically of experience, carried on to the social responsibility accountancy and traditional accountancies to analyze systematically and study thoroughly in the differentiation in the usage, announce to public the connection between social responsibility accountancy and traditional accountancy. The hope passes the study to the theories research of the social responsibility accountancy comes to rises an onward push function to the our country movement of the social responsibility accountancy, abundantly and develop the accountancy the theories field the Tightness the social responsibility accountancy.
论文关键词： 社会责任会计；社会责任；社会责任资产；社会责任负债；
Key words（英文摘要）： Social responsibility accountancy；Social responsibility；Social responsibility property；Social responsibility liabilities；
Abstract（英文摘要）： Along with the society economic of development, the social responsibility of the business enterprise, such as protection the ecosystem environment, improve the officers and workers to work and live the condition, protect the consumer benefits, energy protection and make use of, the mineral mine with protection, use human resource the development make use of etc. to be value by the people more and more.The emergence of the social responsibility accountancy adapted the social development trend of modern, national in the west, the government passes the social responsibility the accountancy reports to strengthen the social responsibility to the business enterprise economy the intervention of the behior, the social people also start pay attention to the business enterprise gradually to implement the circumstance. Some nations return with the forms, such as ordinance, rule and report…etc., the accountancy who requests the business enterprise to carry on the social responsibility announce to public.The economic system turns the track in the near future in the our country period, some social problem, if the pollution of the environment, labor protect, officers and workers employment, retire to enjoy life the medical treatment insurance, unemployment insurance, business enterprise sponsor, the product quantity…etc. also in the beginning a great deal of emergence, the social responsibility problem that business enterprise undertake also was subjected to the concern equally.But the current accounting system of our country did not request the business enterprise to announce to public the relevant information that implements the social responsibility, starting appeal for this accountancy’s field to promote the social responsibility accountancy in the our country. These problems include:The basic assumption, basic principle, social responsibility accountancy of the social responsibility accountancy checks the contents, social responsibility accountancy to check and calculate the information of method and social responsibility accountancy to publish etc. in a specific way.The consideration that is according to the above problem, this text is from the our country the applied angle of the social responsibility accountancy set out, the system elaborated the theories foundation of the social responsibility accountancy, draw lessons from in the world flourishing nation( or region and international organization) of he the important influence at the social responsibility accountancy makes use of physically of experience, carried on to the social responsibility accountancy and traditional accountancies to analyze systematically and study thoroughly in the differentiation in the usage, announce to public the connection between social responsibility accountancy and traditional accountancy. The hope passes the study to the theories research of the social responsibility accountancy comes to rises an onward push function to the our country movement of the social responsibility accountancy, abundantly and develop the accountancy the theories field the Tightness the social responsibility accountancy.
论文关键词： 社会责任会计；社会责任；社会责任资产；社会责任负债；
Key words（英文摘要）： Social responsibility accountancy；Social responsibility；Social responsibility property；Social responsibility liabilities；