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研究社会责任会计的概念框架（study the conceptual framework of social responsibility accounting）

研究社会责任会计的概念框架（study the conceptual framework of social responsibility accounting）

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时间：2018-03-31

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1、研究社会责任会计的概念框架（Studytheconceptualframeworkofsocialresponsibilityaccounting）Studytheconceptualframeworkofsocialresponsibilityaccounting09-13Abstract:socialresponsibilityaccountingmainlyfocusesontherelationshipbetweenenterprisesandsociety,andcalculatesandrefle

2、ctstheperformanceofCSRwiththeprinciplesandmethodsofaccounting.Throughtheresearchontheconceptframeworkofsocialresponsibilityaccounting,thispaperprobesintothetarget,content,accountingandmeasurementprinciple,informationdisclosureofcsr.Keywords:socialresponsibi

3、lity;socialresponsibilityaccounting;conceptualframeworkI.IntroductionWiththeglobalizationofChina'seconomy,theinvestmentandpurchasingpowerofmultinationalcorporationsinChinahasincreased.Socialresponsibilitymovementisrisingquietlyinourcountry,especiallyinthepr

4、esent.China'ssocialistmarketeconomicsystemcontinuouslyimproved,thecomprehensiveconstructionofawell-offsocietyhasenteredanewstage,thePartyCentralCommitteeputforwardtheimplementationofScientificOutlookonDevelopmentandtheconstructionofthesocialistharmonioussoc

5、ietyunderthebackgroundofcorporatesocialresponsibilitybythegovernmentandsocietymoreandmoreattention.Theemergenceofsocialresponsibilityaccountinghasgreatlypromotedthetransferofenterprisesfrommicrointeresttargetstomacrointerestgoals.Ithasastrongstrategicsignif

6、icanceforthesustainabledevelopmentofsocialeconomyandtheconstructionofaharmonioussocietyandenvironment-friendlysociety.In1968,DavidFLinonestooktheleadinputtingforwardtheconceptofsocialresponsibilityaccounting,andopenedthepreludetothestudyofsocialresponsibili

7、tyaccounting.HebelievesthatsocialresponsibilityaccountingmeanstheapplicationofaccountinginSocialSciences,suchassociology,politicsandeconomics.Then,AhmedBelkaouiwillbedefinedassocialresponsibilityaccounting:bringadverseeffectstothegeneralcommunityweremeasure

8、dandreportedinthebusinessactivitiesofenterprises,istopreventanddealwithmattersrelatingtothesenegativefactorsandrestorationandcompensation.BandaKaichirobelievesthatsocialresponsibilityaccountingistheacc

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