| 论社会责任会计信息披露监管的改进路径 |
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| 引用本文： | 赵馨燕. 论社会责任会计信息披露监管的改进路径[J]. 事业财会, 2011, 0(5) |
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| 作者姓名： | 赵馨燕 |
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| 作者单位： | 云南民族大学管理学院;云南大学; |
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| 基金项目： | “云南省高校科技创新团队支持计划资助”项目 |
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| 摘 要： | 近年来,企业履行社会责任并披露社会责任信息日益受到关注;对社会责任会计信息披露的监管问题目前存在着诸多问题亟待改进。本文综述了国内外社会责任会计的相关研究后,从社会责任会计信息披露的各主要博弈方着手,分析了社会责任会计信息披露监管存在的问题及主要原因,最后提出了社会责任会计信息披露监管的改进路径。
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| 关 键 词： | 社会责任 社会责任会计 信息披露监管 改进路径 |
Discussion on Improving Path of Information Disclosure Control in Social Responsibility Accounting |
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| ZHAO Xin-yan Management School,Yunnan Nationality University,Kunming. Discussion on Improving Path of Information Disclosure Control in Social Responsibility Accounting[J]. , 2011, 0(5) |
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| Authors: | ZHAO Xin-yan Management School Yunnan Nationality University Kunming |
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| Affiliation: | ZHAO Xin-yan Management School,Yunnan Nationality University,Kunming 650500 |
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| Abstract: | In recent years,it's a growing concern of corporate fulfilling social responsibility and disclosing social responsibility information;Currently there are many issues that must be improved about information disclosure control of social responsibility accounting.This paper reviews the social responsibility accounting at home and abroad,and analyses problems and the main reasons of social responsibility accounting information disclosure control through studying from the main game parties of social responsibili... |
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| Keywords: | Social Responsibility Social Responsibility Accounting Information Disclosure Control Improving Path |
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