CAJ | 학술논문

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.
완선적사회책임회계핵산체계유리우기업수립량호적사회형상、건립유서적사회주의시장경제,유리우중국몽적실현.본문재대사회책임회계급기기본이론진행개술적기출상,분석료아국사회책임회계재실무조작중존재적문제,병제출료완선아국사회책임회계적구체조시.
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 responsi-bility 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 ac-counting.