摘要
在建设社会主义和谐社会的大环境下,企业在追求经济利益的同时要兼顾环境和资源等社会效益,即发展循环经济实现环境效益和资源效益的同时也承担了社会责任。本文从会计角度对上述问题进行了探讨。首先提出了循环经济和社会责任会计的相关概念,在分析国外对两者研究现状的基础上,提出了我国开展循环经济模式下的企业社会责任会计研究的迫切性,最后勾画出了其理论框架,包括:循环经济模式下的社会责任会计的对象、原则、计量模式以及披露方式等。
Under the environment of constructing harmonious socialist society, enterprises have to give consideration to environments and resources while pursuing economic interests. Enterprises should undertake social responsibility. The paper deals with the problems from an accounting angle. The paper first proposes the relevant concepts of recycling economy and social responsibility accounting. Second, it puts forward the urgency of the study on social responsibility accounting under recycling economy model in China on the basis of analyzing the study in this respect abroad. Finally, the paper outlines its theoretical framework which includes accounting objectives, principles, measuring methods, the disclosure model of social responsibility accounting information and so on
出处
《中国矿业大学学报（社会科学版）》
2008年第2期84-88,共5页
Journal of China University of Mining & Technology(Social Sciences)
关键词
循环经济
社会责任会计
企业社会责任
recycling economy
social responsibility accounting
social responsibility of enterprises
