财务与金融
財務與金融
재무여금융
2011年
3期
81-85
,共5页
社会责任%社会责任会计%信息披露
社會責任%社會責任會計%信息披露
사회책임%사회책임회계%신식피로
Social Responsibilities%Accounting%Information Disclosure
社会责任会计的出现，极大地推动了企业从微观利益目标向宏观利益目标的转移，对社会经济的可持续发展以及构建和谐社会、环境友好型社会都具有很强的战略意义，揭示并报告社会责任相关信息，已经成为产业界、会计界的共识。文章着重分析了企业在社会责任信息披露的现状，并针对存在的问题提出了社会责任会计信息披露体系的构建和相应对策。
社會責任會計的齣現，極大地推動瞭企業從微觀利益目標嚮宏觀利益目標的轉移，對社會經濟的可持續髮展以及構建和諧社會、環境友好型社會都具有很彊的戰略意義，揭示併報告社會責任相關信息，已經成為產業界、會計界的共識。文章著重分析瞭企業在社會責任信息披露的現狀，併針對存在的問題提齣瞭社會責任會計信息披露體繫的構建和相應對策。
사회책임회계적출현，겁대지추동료기업종미관이익목표향굉관이익목표적전이，대사회경제적가지속발전이급구건화해사회、배경우호형사회도구유흔강적전략의의，게시병보고사회책임상관신식，이경성위산업계、회계계적공식。문장착중분석료기업재사회책임신식피로적현상，병침대존재적문제제출료사회책임회계신식피로체계적구건화상응대책。
The development of social responsibilities has greatly promoted the enterprises transfer from micro profit target to macro profit target, it has very important strategic meaning for the sustainable development of social economy and the construetion of harmonious and two-type society. Disclose and report social responsibilities information has become the common sense of industries and accounting industry. This paper analyzed the current status of accounting information disclosures of social re- sponsibilities in enterprises, and proposed the construction of social responsibilities accounting information disclosure and related countermeasures in accordance with the existing problems.
