企业社会责任会计信息披露体系构建的思考

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,己经成为产业界、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。

Consideration of the Construction of Enterprises' Social Responsibilities Accounting Information Disclosure System

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 construction 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 responsibilities in ...