| 借鉴发达国家经验建立特区企业社会责任会计 |
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| 引用本文： | 赵文娟.借鉴发达国家经验建立特区企业社会责任会计[J].深圳大学学报(人文社会科学版),1996(2). |
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| 作者姓名： | 赵文娟 |
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| 摘 要： | 企业社会责任会计是通过计量和报告企业履行社会责任情况，去影响企业的经营行为，以达到企业经济效益和社会效益的统一。我国经济特区随着市场经济的建立和发展，也应建立企业社会责任会计，以便有效地协调企业经营目标与社会目标的矛盾，维护市场经济的正常秩序。
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| 关 键 词： | 社会责任会计，市场经济，社会效益，经济效益 |
Cearn from Developed Nations to Establish SEZ Enterprise Social Responsibility Accounting |
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| Zhao Wenjuan.Cearn from Developed Nations to Establish SEZ Enterprise Social Responsibility Accounting[J].Journal of Shenzhen University(Humanities & Social Sciences),1996(2). |
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| Authors: | Zhao Wenjuan |
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| Institution: | Zhao Wenjuan |
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| Abstract: | Enterprise Social Responsibility Accounting exerts its influence upon enterprises' management behaviour by means of its measuring and reporting of enterprises' implementation of their social responsibilities. It is aimed at an integration ofeconomic and social effects. Along with the establishment and groWth of market economy, China 's SEZs should also set up their enterprise social responsibility accounting sothat the target of enterprises' management and that of the social development can beeffectively coordinated and the normal market order be maintained. |
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| Keywords: | social responsibility accounting market economy social effects economiceffects |
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