| 社会责任会计及其推行的必要性 |
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| 引用本文： | 宋菲.社会责任会计及其推行的必要性[J].山东工商学院学报,2007,21(2):92-94,119. |
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| 作者姓名： | 宋菲 |
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| 作者单位： | 财政部财政科学研究所,研究生部,北京,100036 |
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| 摘 要： | 社会责任会计的产生,突破了传统会计仅局限于单个会计主体、站在微观角度考虑问题的局限性,将企业的发展与整个社会的可持续发展联系起来,因而无论是从会计假设、会计目标、会计要素,还是具体到会计的确认、计量、报告,都与传统会计有所区别。
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| 关 键 词： | 会计 社会责任会计 可持续发展 |
| 文章编号： | 1672-5956（2007）02-0092-03 |
| 收稿时间： | 2006-12-19 |
| 修稿时间： | 2006-12-19 |
The Necessity of Social Responsibility Accounting and Its Practice |
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| SONG Fei.The Necessity of Social Responsibility Accounting and Its Practice[J].Journal of Shandong Institute of Business and Technology,2007,21(2):92-94,119. |
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| Authors: | SONG Fei |
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| Institution: | Postgraduate Department, Research Institute for Fiscal Science of Ministry of Finance, Beijing 100036, China |
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| Abstract: | The appearance of social responsibility accounting breaks through limitations of traditional accounting and contacts the development of corporations with the social sustainable development.So it's different from traditional accounting in hypothesis,aim,essential,validation,computation and report. |
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| Keywords: | accounting social responsibility accounting sustainable development |
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