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社会责任会计在我国起步较晚,要在企业中全面与系统地披露社会责任会计信息存在诸多制约因素,如社会责任会计的确认与计量等方面尚未形成共识,理论较为混乱;与社会责任有关的法律法规不尽完善,专门的社会责任法规几乎是一片空白,难以协调企业逐利与社会可持续发展之间的矛盾;会计市场普遍存在信息披露不规范、内容不真实的现象等。因此,当前我国要顺利开展社会责任会计信息披露工作,需要做出多方面的努力,本文认为要从开展社会责任会计基本理论研究、加强社会责任会计信息披露制度建设工作、深化社会责任会计信息披露执行和有效实施社会责任审计四个方面努力推动社会责任会计信息披露工作。
Social responsibility accounting started relatively lately in our country. It is necessary to fully and systematically disclose the restricted information of social responsibility accounting information in enterprises, such as the confirmation and measurement of social responsibility accounting, etc., and the theory is rather confusing. In connection with social responsibility Laws and regulations are not perfect, and the special social responsibility laws and regulations are almost blank. It is difficult to coordinate the contradiction between enterprise profit-seeking and social sustainable development. The accounting market is characterized by non-standard information disclosure and unrealistic content. Therefore, at present, our country want to carry out the social responsibility accounting information disclosure work, need to make various efforts, this paper thinks that we should carry out the social responsibility accounting basic theory research, strengthen the construction of social responsibility accounting information disclosure system, deepen the social responsibility accounting information disclosure Implementation and effective implementation of the four aspects of social responsibility audit efforts to promote social responsibility accounting information disclosure.