国外社会责任会计理论与实证研究综述  

A Literature Review on Foreign Research of Corporate Social Responsibility Accounting Theory

作　　者：韩俊华[1,2] 干胜道[1] 

机构地区：[1]四川大学商学院,四川成都610064 [2]安徽财经大学商学院,安徽蚌埠233041

出　　处：《华东经济管理》2013年第6期150-154,共5页East China Economic Management

基　　金：国家社科基金项目(1213JY017);教育部人文社会科学基金项目(09YJCZH001);安徽省自然科学基金项目(1308085MG112)

摘　　要：文章从动态和发展的视角评析了国外社会责任会计概念、目标、理论基础、信息披露方法和实证研究。总结出社会责任会计三大特征,对传统会计的批判、开放性、规范会计理论研究。指出国外研究在概念研究中,缺少社会责任会计信息质量特征,在方法研究中缺少"外部成本内部化"技术,认为,社会责任会计的目标应该是社会可持续发展。我国当前应加大理论应用到实践的转换能力研究。This paper researches the concepts, objectives, theory basis, method of information disclosure, empirical study of foreign social responsibility accounting from a dynamic and developmental perspectives. The paper sums up three major characteristics of social responsibility accounting, which are the criticism on traditional accounting, opening nature, normative accounting theory research. The paper also points out that the concept study of tbreign research lacks of social responsibility accounting information quality characteristic, the method study lacks of ＂internalization of external cost technology, so the goal of society responsibility accounting should be the sustainable development of society, and China should improve study on the conversion capacity from theory to practice.

关 键 词：社会责任会计 规范会计理论 实证会计理论 受托责任观 会计理论 

分 类 号：F230[经济管理—会计学]