社会责任会计报告决定因素分析与政府管制  

An Analysis of Social Responsibility Accounting Determinants and State Regulation

作　　者：李希富[1] 

机构地区：[1]兰州商学院会计学院,甘肃兰州730020

出　　处：《兰州大学学报（社会科学版）》2010年第4期131-138,共8页Journal of Lanzhou University（Social Sciences）

摘　　要：环境与资源问题、社会与公众问题、经济运行问题和相关法规的要求,是社会责任会计报告产生与发展的现实依据,代理理论、信号理论和成本效益理论是社会责任会计报告的决定因素。文章对社会责任会计报告的现状进行了阐述,并以决定因素分析为基础,结合政府管制的现状,提出了必须将政府、各相关部门、理论界、职业界、企业和员工各方的力量整合起来,共同推进社会责任会计报告发展的管制思路。Social responsibility accounting report is involved in the issues of environment and resources, society and the public, economic operation and relevant regulations, while agency theory, signal theory and cost benefit theory are the determinants of the report. The paper expounds the status quo of the social responsibility accounting report and the governmental regulation. On the basis of determinant analysis it then puts forward the integrated regulation of the government, its relevant branches, academic field, professional circle, enterprises and all staff for the development of social responsibility accounting report.

关 键 词：社会责任会计 信息披露 政府管制 

分 类 号：F230[经济管理—会计学]