| 企业社会责任财务分析指标研究 |
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| 引用本文： | 颜剩勇,刘庆华. 企业社会责任财务分析指标研究[J]. 财会通讯, 2005, 0(5) |
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| 作者姓名： | 颜剩勇 刘庆华 |
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| 作者单位： | 湖南科技大学商学院 湖南湘潭411201(颜剩勇)，西南财经大学研究生部 四川成都610074(刘庆华) |
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| 摘 要： | 随着SA8000的出台,企业社会责任的关注度越来越高。从财务上如何评价企业的社会责任就显得十分重要,而传统的财务分析总是以单纯经济指标来分析企业经济责任。本文依据现有会计信息系统对财务数据进行挖掘,试图建立一套涵盖传统经济责任指标的企业社会责任财务分析指标,以使社会各团体客观公正地分析评价企业的社会责任。
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| 关 键 词： | 企业社会责任 财务分析 指标 |
Study on the Financial Analysis Indexes of Enterprise Social Accountability |
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| Yan Sheng Yong Liu Qinghua. Study on the Financial Analysis Indexes of Enterprise Social Accountability[J]. Communication of Finance and Accounting, 2005, 0(5) |
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| Authors: | Yan Sheng Yong Liu Qinghua |
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| Abstract: | With the appearance of SA8000, more and more enterprises focus on ESA(Enterprise Social Accountability). Traditional financial analysis can only disclose the economic responsibility of business enterprises with the sole economic indexes. In order to analyze and value the ESA scientifically, the writer attempts to put forward a list of financial indexes of ESA including the economic responsibility by digging financial data from accounting information system. |
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| Keywords: | Enterprise social accountability Financial analysis Indexes |
| 本文献已被 CNKI 等数据库收录！ |
