社会责任会计对传统会计假设的冲击  

The Social Responsibility Accounting Formed the Impact to the Traditional Accounting Assumption

作　　者：赵娟[1] 

机构地区：[1]青海大学,青海西宁810001

出　　处：《青海民族学院学报（社会科学版）》2005年第3期89-91,共3页Journal of Qinghai Nationalities Institute(Social Sciences)

摘　　要：社会责任会计主要是从宏观经济观点出发,对企业经济活动的社会影响进行计量和报告,它所涵盖的内容有别于传统意义上的会计,从而形成了对传统会计假设的冲击。因此,有必要对传统的会计假设进行重新认识,对其进行修正或扩充,使之满足社会责任会计的需要。The social responsibility accounting is mainly from the viewpoint of macroeconomy, measuring and reporting to the social influence of enterprise's economic activity, its content contained is different from the traditional accounting, thus formed the impact to the traditional accounting assumption , so it is necessary to re-recognize the traditional accounting assumption, revise or expand enabling its meeting demands of social responsibility accounting.

关 键 词：社会责任会计 传统会计假设 修正 扩充 

分 类 号：F23[经济管理—会计学]