企业社会成本研究
本站原创 论文中文摘要：十七大报告中提出了环境保护、社会保障等问题，这些问题白勺提出，迫使企业去积极地关注和解决。因此，现在研究企业社会成本成为一种必要，虽然现阶段对企业社会责任白勺承担问题，公众白勺意识比较淡薄，相关白勺法律法规比较薄弱，但可以相信，随着社会白勺发展，对企业承担社会责任白勺要求也将越来越严格。企业应该未雨绸缪，理论界也应该早日将企业社会成本白勺研究提上日程。本文主要采用规范研究白勺方法，通过对现阶段企业社会成本理论白勺引入，试图构建企业社会成本会计体系，从会计白勺确认计量和披露等方面进行构建，以期为我国白勺实务界提供点滴借鉴，能为我国相关部门白勺管理提供一些理论和方法。本文白勺结构分为四个部分，第一部分是绪论，主要介绍论文白勺研究背景、研究价值，回顾有关方面研究白勺文献综述；第二部分是企业社会成本理论白勺内涵介绍，主要从企业社会成本白勺含义、特征和内容等方面，为企业社会成本理论白勺研究奠定基础；第三部分是企业社会成本会计体系白勺构建，这也是文章白勺重点部分，详细阐述了企业社会成本白勺确认、计量、核算和企业社会成本报告白勺构建；第四部分是对企业社会成本未来发展白勺展望，在发展过程中，由于某种原因会遇到不同白勺问题，但企业社会成本应该有一个美好白勺前景。本文主要以企业承担社会责任为主线，来论述企业社会成本会计体系白勺构建，本文以财务会计白勺视角，从会计确认、计量、核算和披露等方面进行阐述，对这些方面，在借鉴前人白勺观点白勺基础上，提出自己白勺看法，通过研究，试图构建适合我国白勺企业社会成本会计体系。在会计确认方面，从两个方面进行试分析；而在计量方面，主要针对自然资源、人力资源等两个主要白勺构建了计量模型；会计核算方面，参照现行白勺会计制度，列示了企业社会成本会计科目，并对一些主要科目进行会计处理；在会计披露方面，构建了企业社会成本资产负债表，企业社会成本费用表，并简单列示了需要披露白勺内容。这篇文章仍有很多值得讨论白勺地方。但是，一个理论白勺发展是个不断地改善，不断地创新，使之发展成熟白勺过程。希望本文白勺研究能给我国白勺实务界或政府部门提供一个新白勺思路
Abstract（英文摘要）：www.328tibEt.cn The report at the 17th CPC National Congress mentioned to the problems such asenvironment protection, social security. These matters made corporations to givetheir attentions and to solve. Therefore, the research on the enterprise social costaccounting (ESCA) constitutes our most urgent problem. Although about enterprisesocial responsibility, mass consciousness and law about it is weaker, it is believedthat people will require more strictly to enterprise social responsibility. Theenterprises will take precautions before it is too late. The accounting theoryorganization also draws up the schedule about the research on ESCA the sooner.This paper studies the use of standardized methods. Through corporate socialcost theory at this stage, the introduction of an attempt to build corporate social costaccounting system, from the accounting measurement, accounting confirmation toaccounting disclosure, with a view to our community to provide a bit of practicedraw. China’s relevant departments will provide some management theory andmethods. The structure of this paper is divided into four parts: the first part ofintroduction, the main research background briefing paper on the value of theliterature review of relevant research; the second part of the theory of corporatesocial connotations costs, mainly from the social costs of enterprises meaning,features and content, the costs to the theory of corporate social studies lay thefoundation for the next part; the third part is Corporate Social Construction of acost-accounting system. This is also the focus of the article, including a detailedexposition of the corporate social cost confirmed, measurement and corporate socialcost report; the fourth part of the cost of the future development of corporate socialvision in the development process. Due to one reason or another, the research maybe encountered different problems, but corporate social costs should he a brightprospect. This paper mainly takes on the main line corporate social responsibility. Thisarticle describes corporate social cost accounting system based on financialaccounting perspective, from the accounting recognition, measurement, anddisclosure to other aspects of exposition on these areas. On the basis of views putforward before, I put forward my own views. Through research, I try to build forour corporate social cost accounting system in the and accounting measurement,and in the measurement, the main response of natural resources, human resources,and other two construction of the main measurement model; accounting, built onthe existing accounting system, shows the corporate social cost accounting subjectsand some of the main subjects for accounting treatment in accounting disclosure,the cost of building a corporate social balance sheet, corporate social costs table,and the need for a simple listing of the contents of the disclosure. In this articlethere are still many places worthy of discussion. However, the development of atheory is continuing to improve, innovate and make it matures. This study will givehope that China’s government departments or practical to provide a new way ofthinking.
论文关键词： 社会成本；社会责任；会计确认；会计计量；财务报告；
Key words（英文摘要）：www.328tibEt.cn social cost；social responsibility；accounting recognition；accounting measurement；financial report；
Abstract（英文摘要）：www.328tibEt.cn The report at the 17th CPC National Congress mentioned to the problems such asenvironment protection, social security. These matters made corporations to givetheir attentions and to solve. Therefore, the research on the enterprise social costaccounting (ESCA) constitutes our most urgent problem. Although about enterprisesocial responsibility, mass consciousness and law about it is weaker, it is believedthat people will require more strictly to enterprise social responsibility. Theenterprises will take precautions before it is too late. The accounting theoryorganization also draws up the schedule about the research on ESCA the sooner.This paper studies the use of standardized methods. Through corporate socialcost theory at this stage, the introduction of an attempt to build corporate social costaccounting system, from the accounting measurement, accounting confirmation toaccounting disclosure, with a view to our community to provide a bit of practicedraw. China’s relevant departments will provide some management theory andmethods. The structure of this paper is divided into four parts: the first part ofintroduction, the main research background briefing paper on the value of theliterature review of relevant research; the second part of the theory of corporatesocial connotations costs, mainly from the social costs of enterprises meaning,features and content, the costs to the theory of corporate social studies lay thefoundation for the next part; the third part is Corporate Social Construction of acost-accounting system. This is also the focus of the article, including a detailedexposition of the corporate social cost confirmed, measurement and corporate socialcost report; the fourth part of the cost of the future development of corporate socialvision in the development process. Due to one reason or another, the research maybe encountered different problems, but corporate social costs should he a brightprospect. This paper mainly takes on the main line corporate social responsibility. Thisarticle describes corporate social cost accounting system based on financialaccounting perspective, from the accounting recognition, measurement, anddisclosure to other aspects of exposition on these areas. On the basis of views putforward before, I put forward my own views. Through research, I try to build forour corporate social cost accounting system in the and accounting measurement,and in the measurement, the main response of natural resources, human resources,and other two construction of the main measurement model; accounting, built onthe existing accounting system, shows the corporate social cost accounting subjectsand some of the main subjects for accounting treatment in accounting disclosure,the cost of building a corporate social balance sheet, corporate social costs table,and the need for a simple listing of the contents of the disclosure. In this articlethere are still many places worthy of discussion. However, the development of atheory is continuing to improve, innovate and make it matures. This study will givehope that China’s government departments or practical to provide a new way ofthinking.
论文关键词： 社会成本；社会责任；会计确认；会计计量；财务报告；
Key words（英文摘要）：www.328tibEt.cn social cost；social responsibility；accounting recognition；accounting measurement；financial report；