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近年来,随着公众对社会公共利益的日益关注,企业在追求利润最大化的同时,也开始积极承担相应的社会责任。社会责任会计在此背景下应运而生,成为会计领域的热点。本文将从企业社会责任的内涵和社会责任会计的定义出发,结合当前的现状进行分析,提出进一步改善企业社会责任会计的建议。
In recent years, with the public’s growing concern for the public interest in the society, while pursuing profit maximization, enterprises have also begun to actively assume corresponding social responsibilities. In this context, social responsibility accounting came into being, becoming a hot area of accounting. Based on the connotation of corporate social responsibility and the definition of social responsibility accounting, this article analyzes the current situation and puts forward some suggestions to further improve the corporate social responsibility accounting.