| 社会责任会计目标的探讨 |
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| 引用本文： | 白世秀,章金霞.社会责任会计目标的探讨[J].商业研究,2007(10):102-105. |
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| 作者姓名： | 白世秀 章金霞 |
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| 作者单位： | 1. 东北林业大学,经济管理学院,黑龙江,哈尔滨,150040
2. 黑龙江科技学院,经济管理学院,黑龙江,哈尔滨,150020 |
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| 基金项目： | 黑龙江科技学院校科研和教改项目 |
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| 摘 要： | 会计目标属于会计理论结构的最高层次,它既是会计理论体系的起点,又是会计理论体系的终点。社会责任会计作为会计学的分支,必然也要以社会责任会计目标作为最高层次。在现阶段我国社会责任会计目标设定的原则下,探讨社会责任会计目标的构成,我国现阶段社会责任会计目标应包括两大层次。
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| 关 键 词： | 社会责任 社会责任会计目标 探讨 |
| 文章编号： | 1001-148X（2007）10-0102-03 |
| 收稿时间： | 2007-03-15 |
| 修稿时间： | 2007年3月15日 |
The Objectives of Social Responisibity Accounting |
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| BAI Shi-xiu,ZHANG Jin-xia.The Objectives of Social Responisibity Accounting[J].Commercial Research,2007(10):102-105. |
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| Authors: | BAI Shi-xiu ZHANG Jin-xia |
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| Institution: | 1. School of Economics and Management, Northeast Forestry University, Harbin 150040, China ; 2. School of Economics and Management, Heilongjiang Institute of Science and Technology, Harbin 150020, China |
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| Abstract: | Being the top level of accounting theory, accounting objective is not only the starting point of the accounting theory system, but also the end of it. As the branch of accountancy, social responsibility accounting must take the objective of social responsibility accounting as its ultimate aim. This paper concretely analyzes the conditions that constrict the social responsibility accounting, pointing out the principles of deciding on contemporary social responsibility accounting in China and the composition of the social responsibility accounting objectives composed of two levels. |
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| Keywords: | social responsibility social responsibility accounting objective exploration |
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