企业社会责任会计的国际比较及借鉴设想  

International Comparison,Reference,and Contemplation of social responsibility accounting

作　　者：张倩[1] 李桂荣[1] 

机构地区：[1]河北经贸大学会计学院,河北石家庄050061

出　　处：《河北经贸大学学报》2007年第3期84-88,共5页Journal of Hebei University of Economics and Business

摘　　要：企业社会责任会计作为会计学的一个新分支,已越来越受到人们的重视。对国外企业社会责任会计的概念、内容、计量及披露等进行比较分析,结合我国企业社会责任会计的发展现状及发展设想进行研究,以探求可资借鉴之经验。Nowadays people are attaching more and more importance to social responsibility accounting, a new branch of accounting. This paper, by means of a comparison analysis of the concept, content, measure, and disclose of social responsibility accounting of the foreign countries, in combination with the development condition of social responsibility accounting in our country, aims to explore the experience for reference and promote the further development of social responsibility accounting in our country.

关 键 词：社会责任会计 社会责任 国际比较 

分 类 号：F235.99[经济管理—会计学]