| 企业社会责任会计的国际比较及借鉴设想 |
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| 引用本文： | 张倩,李桂荣. 企业社会责任会计的国际比较及借鉴设想[J]. 河北经贸大学学报, 2007, 28(3): 84-88 |
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| 作者姓名： | 张倩 李桂荣 |
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| 作者单位： | 河北经贸大学,会计学院,河北,石家庄,050061 |
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| 摘 要： | 企业社会责任会计作为会计学的一个新分支,已越来越受到人们的重视。对国外企业社会责任会计的概念、内容、计量及披露等进行比较分析,结合我国企业社会责任会计的发展现状及发展设想进行研究,以探求可资借鉴之经验。
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| 关 键 词： | 社会责任会计 社会责任 国际比较 |
| 文章编号： | 1007-2101（2007）03-0084-05 |
| 修稿时间： | 2007-04-06 |
International Comparison, Reference, and Contemplation of social responsibility accounting |
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| Zhang Qian,Li Gui-rong. International Comparison, Reference, and Contemplation of social responsibility accounting[J]. Journal Of Hebei University Of Economics and Trade, 2007, 28(3): 84-88 |
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| Authors: | Zhang Qian Li Gui-rong |
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| Abstract: | Nowadays people are attaching more and more importance to social responsibility accounting, a new branch of accounting. This paper, by means of a comparison analysis of the concept, content, measure, and disclose of social responsibility accounting of the foreign countries, in combination with the development condition of social responsibility accounting in our country, aims to explore the experience for reference and promote the further development of social responsibility accounting in our country. |
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| Keywords: | social responsibility accounting social responsibility international comparison |
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