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对于社会主体的企业,理应在生产过程中,自觉地把社会责任放在首位。企业的利益是同社会中其他市场主体利益紧密相连的,企业作为一个社会组织,它占有和处置了社会的大部分资源,理应对其他市场主体承担与其能力相当的责任。社会责任会计是社会学和会计学的统一。正是通过采用会计所特有的计量方法来衡量企业的经营活动,促使企业在实现自身利益的同时也保证社会整体利益的实现。
For enterprises in social subjects, it is reasonable that social responsibility should be given top priority in the production process. The interest of an enterprise is closely linked to the interests of other market players in society. As a social organization, an enterprise occupies and disposes of most of the resources of society and should assume other responsibilities equal to its capabilities. Social responsibility accounting is the unity of sociology and accounting. It is through the use of accounting methods specific to measuring the business activities of enterprises, prompting enterprises to achieve their own interests, but also ensure the realization of the overall interests of society.