中国推行社会责任会计的建议与思考  

Thoughts and suggestions on the implementation of social responsibility accounting in China

作　　者：李旭[1] 

机构地区：[1]云南财经大学会计学院,云南昆明650221

出　　处：《Journal of Modern Accounting and Auditing》2007年第5期6-9,共4页现代会计与审计（英文版）

摘　　要：社会责任会计是现代企业日益社会化的产物。社会责任会计要求企业在追求经济效益的同时也要兼顾社会效益。构建“和谐社会”已成为中国社会建设的新理念，承担社会责任是企业参与和谐社会建设的根本途径。本文在分析国内外社会责任会计信息披露现状的基础上，封建立社会责任会计信息披露体系存在的障碍进行了深入分析，目的在于推动中国实施社会责任会计。Social responsibility accounting is the product of the increasingly socialized modem enterprise. Social responsibility accounting requires enterprises paying attention to social benefits while pursuing economic benefits. ＂The creation of a harmonious society＂ has become our new social concept. Taking enterprises social responsibility is the fundamental ways to create a harmonious society. Based on status analysis of social responsibility accounting information disclosure at home and abroad, this paper deeply analyses the obstacles in establishing it in China and the purpose is to promote the implementation of social responsibility accounting.

关 键 词：社会责任 社会责任会计 思考 

分 类 号：F234[经济管理—会计学]