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处于不同生命周期阶段的企业,由于其人力、物力、财力等各方面存在较大的差异,因而对社会责任会计信息的披露程度不尽相同。本文以社会责任会计、利益相关者理论等重要文献为基础,结合生命周期理论,对企业各生命周期阶段的社会责任会计信息披露水平进行研究,并结合企业的实际,提出构建和完善我国企业社会责任会计信息披露体系的政策和建议。
Enterprises in different stages of life cycle have different degrees of disclosure of accounting information due to their great differences in manpower, material and financial resources. Based on such important documents as social responsibility accounting and stakeholder theory, combined with the theory of life cycle, this paper studies the disclosure level of social responsibility accounting information in each stage of the enterprise life cycle, combined with the actual situation of the enterprise, proposes to build and improve the corporate social responsibility Policy and Suggestion on Disclosure System of Responsible Accounting Information.