| 基于企业社会责任的管理会计框架重构 |
| |
| 引用本文： | 冯巧根.基于企业社会责任的管理会计框架重构[J].会计研究,2009(8). |
| |
| 作者姓名： | 冯巧根 |
| |
| 作者单位： | 南京大学会计系,210093 |
| |
| 基金项目： | 作者主持的国家社科基金资助项目《民营企业社会责任履行的路径创新与制度博弈研究》( |
| |
| 摘 要： | 企业社会责任(CSR)的概念是不断演进的。无论围绕风险管理关注CSR对企业价值的影响,还是投资者结合社会责任投资(SRI)再造投资管理新模式,以及结合CSR与SRI的相关性来重新定位公司治理的作用等,均需要完善管理会计系统,进而重构管理会计的新框架。当前,从CSR的伦理观考察管理会计的框架结构是一种比较现实的选择。
|
| 关 键 词： | 企业社会责任 管理会计 伦理观 框架重构 |
The Framework Reconstruction of Managerial Accounting Based on Corporate Social Responsibility |
| |
| Feng Qiaogen.The Framework Reconstruction of Managerial Accounting Based on Corporate Social Responsibility[J].Accounting Research,2009(8). |
| |
| Authors: | Feng Qiaogen |
| |
| Abstract: | The concept of Corporate Social Responsibility (CSR) has been developed constantly. No matter paying attention to the influence of CSR on business value which is surrounded by risk management, or reforming a new pattern of investment management combined social responsibility investment ( SRI) by investors; as well as integrating the relativities of CSR and SRI to re - orientate the effect of corporate governance. All of these need to improve managerial accounting system, and then reconstruct a new framework of managerial accounting. The article brings forward an assumption to construct a framework for current managerial accounting from the angle of the ethics view of CSR. |
| |
| Keywords: | |
| 本文献已被 万方数据 等数据库收录！ |
|
