社会责任会计主体及其结构分析

文章从会计活动的基本框架体系、会计假设的目的和会计的学科性质及会计主体的本源语义和逻辑等角度,分析认为会计主体是＂会计人＂,服务的对象是会计客体。在此基础上,分析构建了以政府组织和经济单位为主的社会责任会计主体,主体结构分为内设性和外设性两种方式。

Social Responsibility of Accounting Entity and Structure Analysis

This paper analyzes the basic framework of accounting activities,the purpose of accounting assumptions,the nature of accounting and initial semantic and logic of accounting entities,We believe that accounting entity is the accounting human,serving for accounting object.On this basis,constructing social responsibility accounting entities mainly include government organizations and economic units,Entity structure is divided into internal structure and external structure.