社会责任报告影响因素研究  

Study on the Influencing Factors of Social Responsibility Report

作　　者：张鹏[1] 

机构地区：[1]兰州职业技术学院,甘肃兰州730070

出　　处：《甘肃高师学报》2012年第5期82-84,共3页Journal of Gansu Normal Colleges

摘　　要：社会责任会计源于西方资本主义国家,却契合了我国以人为本、构建和谐社会的基本理念和战略意图.构建和谐社会是整个社会共同的任务.作为社会和经济重要组成部分的企业,不管属于什么性质、什么类别,都要通过履行自己的社会责任,为和谐社会建设做出应有的努力.改革开放以来,我国的企业取得很大的发展,为市场繁荣、经济增长和人民生活显著改善做出了巨大贡献,并通过税收等形式履行着社会责任.但同时,我们也看到,一些企业无视社会责任的行为造成了企业与员工之间、企业与消费者之间、企业与自然环境之间的不和谐,为我们构建和谐社会设置了障碍.正如联合国劳工署官员在2004年4月底参加中国国内论坛时所指出的:企业社会责任问题,对内将影响中国企业的可持续发展,对外将决定国际竞争力的高低.Social responsibility report originally came from western capitalist countries,but at present,it has met the idea of construction of a harmonious society.And the construction of a harmonious society has become the mutual task of our society.Enterprises,as a major part of society and economy,no matter what kind they are,are all asked to do their contribution to the construction of a harmonious society by fulfilling their social responsibility.Since reform and opening-up,Enterprises in our nation have made great progress and have made great contributions to the market prosperity,economic growth,improvements in livelihood as well.Meanwhile,there are some disharmonious between the enterprises and their employees,the enterprises and consumers,the enterprises and natural environment because of some enterprises＇ ignorance of social responsibility.This has come out to be an obstacle of the construction of a harmonious society.Just like an official from Labor Department of the United Nations pointed out that social responsibility will influence and decide the sustainable development and the international competitiveness of china＇s Enterprises.

关 键 词：企业社会责任 社会责任会计报告 影响因素 

分 类 号：F231.5[经济管理—会计学]