社会责任会计在我国的应用研究

社会责任会计的产生有其理论渊源,实施社会责任会计是时代的呼唤,而我国现行社会责任会计及其信息披露方面仍有许多不足之处。本文首先对社会责任会计做了简要概述,并与传统会计进行对比;其次,根据我国社会责任会计实施过程中存在的问题,分析了其产生的原因;最后,提出了相关的改进措施来促进我国社会责任会计的发展。

Research on Social Responsibility Accounting in China

The community responsibility accountant's production has its theory origin, implementation community responsibility accountant is the time summon, but our country present community responsibility accountant and the information disclosed that the aspect still had many deficiencies. This article first has made the brief outline to community responsibility accountant, and carries on the contrast with traditional accountant; Next, implements the question which according to our country community responsibility a...