我国核电行业社会责任会计指数研究  

The Research of Nuclear Power industry Society Responsibility Accounting Index in China

作　　者：熊娟[1] 阳秋林[1] 

机构地区：[1]南华大学经济管理学院,湖南衡阳421001

出　　处：《南华大学学报（社会科学版）》2013年第2期5-9,共5页Journal of University of South China(Social Science Edition)

基　　金：国家社科基金项目"‘两型社会’建设中的企业社会责任会计指标评价体系研究"资助(编号:09BJY015)

摘　　要：文章从核电行业的行业特殊性出发,根据经典社会责任理论和国外典型评价体系,在参照会计指数和中国百强企业社会责任指数的研究基础上,从经济效益责任、环保与核安全责任、人力资源责任、产品责任、社会贡献责任等对核电行业2009年社会责任实施情况进行分析,以促进和完善我国企业社会责任会计体系研究。According to the classic theory of social responsibility and typical evaluation system, this thesis starts from the particularity of the nuclear power industry based on the study of the accounting reference index and the Social Responsibility Index of the top 100 enterprises in China. The thesis analyzes the social responsibility implementation of nuclear power industry from the economic responsibility, environmental protection and nuclear safety responsibility, human resources responsibility, product quality responsibility, social contribution responsibility in 2009 ,in order to promote and improve the research of our enterprise social responsibility accounting system.

关 键 词：核电行业 社会责任会计 社会责任会计指数 

分 类 号：F235.5[经济管理—会计学]