校企共建高校会计实验室的社会责任报告  

The Cooperative Construction of Accounting Laboratory in Universities:From the Perspective of Social Responsibility Report

作　　者：张爱民[1] 肖璐莎 

机构地区：[1]华东理工大学商学院,上海200237

出　　处：《实验室研究与探索》2018年第1期265-267,283,共4页Research and Exploration In Laboratory

摘　　要：会计实验室是高校会计专业建设的重要内容。校企共建会计专业实验室是企业发挥优势,履行社会责任的一种形式。企业可以通过社会责任报告披露其与高校会计实验室的合作情况。但是,通过对用友公司社会责任报告的分析,会计软件公司的社会责任报告没有全面地披露其与高校会计专业实验室的共建行为,没有明确提到会计软件的赠送,提供实习力度不够大,在对于培养应用型和管理型人才方面的投入还有待提高,披露的情况不够详细。同时,会计软件公司偏好在新闻报道中报告与高校的合作共建活动。这种行为降低了社会责任报告的作用。本文对会计软件公司更好地履行社会责任提出了可行的建议。Accounting laboratory is an important part of the construction of accounting major in universities. There are five ways for accounting software companies to join and support laboratory construction of accounting major in universities： 1. to provide accounting software; 2. to train experimental faculty; 3. To design teaching programs; 4. To offer internship for students; 5. To share experience about lab management. Helping universities to build professional laboratory can let enterprises to fulfill social responsibilities with their advantages. However,we have found that the social responsibility reports from accounting software companies did not make a complete disclosure about the construction of professional laboratories based on our analysis to the Yongyou corporation. Besides,accounting software companies prefer to report the constructing activities by medias,which may not only be too vague about the details,but also decrease the effect of social responsibility report. Our paper has provided feasible suggestion for accounting software companies to fulfill social responsibilities in a better gesture.

关 键 词：会计实验室 社会责任报告 校企共建 用友公司 

分 类 号：G642.0[文化科学—高等教育学]