我国社会责任会计实施问题研究  

Study on Accounting for Social Responsibility System in China

作　　者：张霞[1] 姜璐[2] 

机构地区：[1]吉林建筑大学管理学院,长春130018 [2]吉林大学财务处,长春130022

出　　处：《吉林建筑大学学报》2015年第5期115-117,共3页Journal of Jilin Jianzhu University

摘　　要：完善的社会责任会计核算体系有利于企业树立良好的社会形象、建立有序的社会主义市场经济,有利于中国梦的实现.本文在对社会责任会计及其基本理论进行概述的基础上,分析了我国社会责任会计在实务操作中存在的问题,并提出了完善我国社会责任会计的具体措施.Excellent social responsibility accounting system helps the enterprises to establish a good social image and an orderly socialist market economy, then realize China Dream. In this paper, the basic theory of social responsibility accounting and summarized on the basis of the social responsibility accounting in our country are analyzed on the problems existing in the practice. Put forward the concrete measures of promoting China social responsibility accounting.

关 键 词：社会责任会计 问题 应对措施 

分 类 号：F23[经济管理—会计学]