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随着世界经济的高速发展,特别是网络技术的发明和应用,我国现代会计信息披露制度的改进势在必行。20世纪70年代,社会责任会计应运而生,这使得现代会计信息披露制度有了相对的理论基础。然而,如何研究现代公司会计信息披露制度,仍然离不开对企业社会责任相关理论的研究。至此,本文在研究企业社会责任的会计理论基础上,对企业不同的会计信息披露方式进行分析以探讨社会责任,并对我国企业在信息披露这一方面存在的问题,提出相应的改革建议。
With the rapid development of the world economy, especially the invention and application of network technology, the improvement of our country’s modern accounting information disclosure system is imperative. In the 1970s, social responsibility accounting came into being, which made the modern accounting information disclosure system have a relative theoretical basis. However, how to study the modern company accounting information disclosure system still can not be separated from the theory of corporate social responsibility research. So far, on the basis of studying the accounting theory of corporate social responsibility, this paper analyzes the different ways of disclosing accounting information in enterprises to explore social responsibility, and puts forward corresponding reform proposals to our country’s enterprises in information disclosure.