论文部分内容阅读
本文通过对国内外企业社会责任的相关研究分析,从社会学、经济学、管理学、伦理学和法学等多学科角度入手,厘清了企业社会责任的本质、内涵和在会计学领域的基本认识,突出研究了企业社会责任会计核算或管理的基本内容和逻辑框架,提出了符合我国现阶段经济社会发展水平和人们认知能力的企业社会责任会计观。
Based on the research and analysis of corporate social responsibility at home and abroad, this dissertation clarifies the essence, connotation and basic understanding of corporate social responsibility from the perspectives of sociology, economics, management science, ethics and law. , Highlighting the basic contents and logical framework of accounting or management of corporate social responsibility, and putting forward the view of corporate social responsibility accounting in line with China’s current level of economic and social development and people’s cognitive abilities.