| 关于社会责任会计的辨析 |
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| 引用本文： | 朱妤,吴春蕾.关于社会责任会计的辨析[J].财会通讯,2007(2). |
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| 作者姓名： | 朱妤 吴春蕾 |
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| 作者单位： | 山东经济学院研究生部 山东经济学院研究生部 山东济南 山东济南 |
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| 摘 要： | 随着许多社会问题越来越严重,人们要求企业在追求微观利益的同时,也要承担相应的社会责任。社会责任会计应运而生,并成为会计关注的热点问题。本文主要对社会责任会计与传统企业会计、社会会计、责任会计和环境会计之间的关系进行分析,以期为更准确的理解社会责任会计提供参考。
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| 关 键 词： | 社会责任会计 企业会计 社会会计 责任会计 环境会计 |
The Comparison about Social Responsibility Accounting |
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| Zhu Yu Wu Chunlei.The Comparison about Social Responsibility Accounting[J].Communication of Finance and Accounting,2007(2). |
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| Authors: | Zhu Yu Wu Chunlei |
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| Abstract: | With many social problems becoming more and more serious,we appeal to the enterprise not only pursue economic benefit but also assume corresponding social responsibility.Then the social responsibility accounting comes into being,and becomes the hot topic in accounting field.This article analyses the connection between the social responsibility accounting and the traditional enterprise accounting,the social accounting,the responsibility accounting and the environmental accounting.It can help us understand the social responsibility accounting exactly. |
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| Keywords: | Social responsibility accounting Enterprise accounting Social accounting Responsibility accounting Environmental accounting |
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