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我国核电行业社会责任会计指数研究
引用本文:熊娟,阳秋林①.我国核电行业社会责任会计指数研究[J].南华大学学报(社会科学版),2013,14(2):5-9.
作者姓名:熊娟  阳秋林①
作者单位:南华大学经济管理学院,湖南衡阳,421001
基金项目:国家社科基金项目“‘两型社会’建设中的企业社会责任会计指标评价体系研究”资助(编号:09BJY015)
摘    要:文章从核电行业的行业特殊性出发,根据经典社会责任理论和国外典型评价体系,在参照会计指数和中国百强企业社会责任指数的研究基础上,从经济效益责任、环保与核安全责任、人力资源责任、产品责任、社会贡献责任等对核电行业2009年社会责任实施情况进行分析,以促进和完善我国企业社会责任会计体系研究。

关 键 词:核电行业  社会责任会计  社会责任会计指数
收稿时间:2013/2/24 0:00:00

The Research of Nuclear Power industry Society Responsibility Accounting Index in China
XIONG Juan,YANG Qiu lin.The Research of Nuclear Power industry Society Responsibility Accounting Index in China[J].Journal of Nanhua University(Social Science Edition),2013,14(2):5-9.
Authors:XIONG Juan  YANG Qiu lin
Institution:( University of South China ,Hengyang 421001, China)
Abstract:According to the classic theory of social responsibility and typical evaluation system,this thesis starts from the particularity of the nuclear power industry based on the study of the accounting reference index and the Social Responsibility Index of the top 100 enterprises in China.The thesis analyzes the social responsibility implementation of nuclear power industry from the economic responsibility, environmental protection and nuclear safety responsibility, human resources responsibility, product quality responsibility, social contribution responsibility in 2009 ,in order to promote and improve the research of our enterprise social responsibility accounting system.
Keywords:nuclear power industry  social responsibility accounting  social responsibility accounting index
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