摘要
会计目标属于会计理论结构的最高层次,它既是会计理论体系的起点,又是会计理论体系的终点。社会责任会计作为会计学的分支,必然也要以社会责任会计目标作为最高层次。在现阶段我国社会责任会计目标设定的原则下,探讨社会责任会计目标的构成,我国现阶段社会责任会计目标应包括两大层次。
Being the top level of accounting theory, accounting objective is not only the starting point of the accounting theory system, but also the end of it. As the branch of accountancy, social responsibility accounting must take the objective of social responsibility accounting as its ultimate aim. This paper concretely analyzes the conditions that constrict the social responsibility accounting, pointing out the principles of deciding on contemporary social responsibility accounting in China and the composition of the social responsibility accounting objectives composed of two levels.
出处
《商业研究》
北大核心
2007年第10期102-105,共4页
Commercial Research
基金
黑龙江科技学院引进高层人才科研启动基金项目<我国社会责任会计的研究>阶段性成果
关键词
社会责任
社会责任会计目标
探讨
social responsibility
social responsibility accounting objective
exploration
