| 对我国社会责任会计问题的探讨 |
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| 引用本文： | 刘春丽,;王宋迎.对我国社会责任会计问题的探讨[J].华北水利水电学院学报(社会科学版),2014(4):75-78. |
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| 作者姓名： | 刘春丽 ;王宋迎 |
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| 作者单位： | [1]华北水利水电大学管理与经济学院,河南郑州450046; [2]香港城市大学商学院,香港 |
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| 摘 要： | 我国社会责任会计的理论体系尚未完全建立,实践中社会责任会计的推广应用还处于初级阶段,政府部门对企业社会责任履行情况的监管不够明确,造成社会责任会计信息披露方式混乱。应完善我国社会责任会计制度,明确政府在监管企业、履行社会责任方面的作用,发挥企业充分披露社会责任会计信息的能动性。
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| 关 键 词： | 社会责任会计 信息披露 社会责任报告 |
Discussion on Social Responsibility Accounting in China |
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| Institution: | LIU Chun-li, WANG Song-ying ( 1. School of Management and Economics, North China University of Water Resources and Electric Power, Zhengzhou 450046, China ; 2. School of Business , City University of Hong Kong , ltong Kong , China ) |
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| Abstract: | The theory of social responsibility accounting system in our country has not yet fully established. The practice of social responsibility accounting application is still in its infancy. The government regulation of corporate social responsibility fulfillment situation is not clear and the social responsibility accounting information disclosure mode is confused. We should perfect the system of social responsibility accounting in our country, make clear the government＇s role in enterprises to fulfill social responsibility and full disclosure of the enterprise social responsibility accounting information. |
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| Keywords: | social responsibility accounting information disclosure social responsibility report |
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