社会责任会计信息披露案例的国际比较  

International comparison of cases about disclosure of social responsibility accounting information

作　　者：丁鑫[1] 施睿哲 

机构地区：[1]哈尔滨商业大学 [2]奥克兰大学(新西兰)

出　　处：《中国注册会计师》2015年第5期72-75,3,共4页The Chinese Certified Public Accountant

基　　金：黑龙江省哲学社会科学规划项目的研究成果,项目编号12E049

摘　　要：本文通过研究国内外社会责任会计信息披露典型企业的案例,比较发现我国社会责任会计信息披露研究虽然已经取得一定的成果,但实践中在披露载体、披露方式和法律法规等方面存在明显的问题与差距,这应是我国社会责任会计信息披露研究中进一步需要研究和突破的问题。因此,本文针对上述问题,提出改进建议,以期促进我国社会责任会计理论研究的未来发展。Through studies of cases about disclosure of social responsibility accounting information of typical entities at home and abroad, the article finds that although the research on social responsibility accounting information disclosure in China has made some achievements, there are obvious problems and gap in carrier and ways of disclosure as well as laws and regulations, which are issues need further study and breakthrough. Therefore, the article puts forward suggestions to improve the situation so as to promote the development of researches on social responsibility accounting theories in China.

关 键 词：社会责任会计 信息披露 披露方式 社会责任信息 社会责任报告 环境负债 案例选择 环境支出 职工福利 国际比较 

分 类 号：F270[经济管理—企业管理]