我国社会责任会计信息披露与监督  

Information Disclosure and Supervision of China's Social Responsibility Accounting

作　　者：王信平[1] 

机构地区：[1]铜陵职业技术学院,安徽铜陵244000

出　　处：《学理论》2012年第17期137-140,共4页Theory Research

摘　　要：企业的目标是多元化的,随着社会经济的发展,企业社会责任观念渐入人心。作为"企业公民",企业履行社会责任是其各项活动中的一个重要方面。会计作为经济活动计量与监督的工具,理应担负起对企业社会责任计量与监督的使命。梳理了社会责任会计的起源及发展,分析了社会责任会计信息披露的现实意义,并对社会责任会计的披露内容及方式选择和社会责任会计信息披露的监管提出了建设性的建议。With the development of society and economy,business' goals nowadays are more diversified than before,and the concept of corporate social responsibility(CSR) has been gradually put into people's minds.As a 'Corporate Citizen',the social responsibility has become an important aspect of corporate activities.As a measurement instrument,Accounting itself has been taken for granted that it undertakes it's mission of measuring and supervising CSR.This paper summarizes the society responsibility accounting's(SRA) origin and it's' development,and analyzes realistic significance of information disclosure of SRA,and offers some constructive suggestions of it's disclosure content as well as it's mode selection,and it's supervision of information disclosure.

关 键 词：企业社会责任 公司价值 社会责任会计 信息披露 信息监督 

分 类 号：F23[经济管理—会计学]