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实施社会责任会计是我国会计制度改革的必然趋势,目前虽在初步试点中,但由于理论体系尚不完备,缺乏无成熟的经验,因而需要我们在理论上加强研究,实践上深入探索,以建立起符合我国国情的社会责任会计体系。笔者认为建立社会责任会计制度,应从强化企业社会责任意识、制定和完善企业社会责任法规、建立健全社会责任会计体系、建立社会责任会计的监督机制等方面入手。
The implementation of social responsibility accounting is an inevitable trend of the reform of accounting system in our country. Although it is in the initial pilot project at present, the theoretical system is still incomplete and lacks immature experience. Therefore, we need to strengthen research in theory and explore deeply in practice so as to establish Starting from the social responsibility accounting system in line with China’s national conditions. The author believes that the establishment of a system of social responsibility accounting, should strengthen the corporate social responsibility awareness, establish and improve corporate social responsibility regulations, establish and improve the social responsibility accounting system, the establishment of social responsibility accounting oversight mechanisms and so on.