会计社会责任探究

企业社会责任成为诸多专家学者的研究焦点,企业作为经济活动的载体,承担着社会责任,会计在披露企业社会责任中扮演着越来越重要的角色,会计人员提供的会计信息质量,直接关系到相关利益者的经济利益以及社会资源的有效配置。基于此种原因,本文着重探讨会计社会责任的一些基本问题。

The Exploration of Accounting Social Responsibility

At the beginning of this century,corporate social responsibility is becoming the focus of many experts and scholars,as the carrier of the enterprise economic activity,it takes the social responsibility of the society,Accountings are playing an increasingly important role in the disclosure of corporate social responsibility,the quality of the accounting information that the Accountings provide is directly related to the economic interests of the stakeholders and the effective allocation of social resources,as a results,this paper discusses some basic issues of the accounting social responsibility.