| 论企业社会责任会计信息披露体系构建 |
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| 引用本文： | 林松池. 论企业社会责任会计信息披露体系构建[J]. 财会通讯, 2010, 0(9) |
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| 作者姓名： | 林松池 |
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| 作者单位： | 温州职业技术学院; |
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| 摘 要： | 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。本文在已有研究的基础上,从社会责任会计信息披露的理论入手,结合我国企业社会责任会计信息披露的现状,分别从社会责任会计信息披露目标、质量要求、计量方法、模式等方面进行了分析,拟构建适合我国企业社会责任会计信息披露体系。
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| 关 键 词： | 会计信息 社会责任 披露体系 |
On the Building of Corporate Social Responsibility Disclosure of Accounting Information System |
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| Lin Songchi. On the Building of Corporate Social Responsibility Disclosure of Accounting Information System[J]. Communication of Finance and Accounting, 2010, 0(9) |
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| Authors: | Lin Songchi |
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| Affiliation: | Wenzhou Vocational & Technical College;Wenzhou;Zhejiang 325035 |
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| Abstract: | Fulfilling necessary social responsibility,revealing and reporting relevant information has become the common understanding in the industry and the accounting field.Based on previous studies,starting with theoretical basis of social responsibility disclosure of accounting information system,combining with present situation of corporate social responsibility accounting information disclosure in China,the paper makes a comprehensive analysis from disclosure goals,quality requirements,measurement methods,eleme... |
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| Keywords: | Accounting Information Social Responsibility Disclosure System |
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