企业社会责任会计目标及实现研究  

A Study on Social Responsibility Accounting Objective and Its Realization

作　　者：邓启稳[1] 

机构地区：[1]山西财经大学会计学院,山西太原030031

出　　处：《中国海洋大学学报（社会科学版）》2010年第6期68-74,共7页Journal of Ocean University of China(Social Sciences)

基　　金：国家社会科学基金项目(08BJY017);教育部人文社科规划基金项目阶段性成果之一(08JA630045)

摘　　要：社会责任会计目标研究围绕社会责任信息使用者、披露的内容,以及实现披露目标措施等内容展开。研究认为实现企业社会责任会计目标要充分发挥政府、企业、审计机构和学术界的作用:建立政府主导下的社会责任信息披露模式、确立科学合理的社会责任信息披露方式、确保社会责任信息真实公允披露,以及学术界为社会责任信息披露提供理论支持。The study on social responsibility accounting objective is focused on the users of social responsibility information,disclosure contents,and measures contributing to realizing disclosure objectives,etc.The author holds that the government,the enterprises,the auditing bodies,and academic circles should play a role in achieving the social responsibility information disclosure objective,which involves setting up a pattern of social responsibility information disclosure under the guidance of the government,establishing a scientific and rational mode of social responsibility information disclosure,guaranteeing the authenticity and fairness of social responsibility information disclosure,and providing theoretical support for social responsibility information disclosure by academic circles.

关 键 词：社会责任 信息披露 信息使用者 

分 类 号：F234[经济管理—会计学]