摘要
文章对目前我国企业社会责任报告披露方面存在问题进行分析的基础上,基于会计方法与理论对企业社会责任报告进行设计。提出了以会计理论与方法为基础的企业社会责任报告体系,设计出社会责任报告样表并详细说明如何进行填制,具有可操作性。
This article analyzed the problems of the corporate social responsibilities report in China and designed for the report of the corporate social responsibilities based on the theory and method of accounting. The corporate social responsibility report system based on the theory and method of accounting was proposed and the sample table of social responsibility report was designed. And the table filling method was explained in detail. This table has maneuverability.
出处
《价值工程》
2014年第29期203-204,共2页
Value Engineering
基金
陕西省教育厅人文社科专项(项目号:2013JK0118)
陕西科技大学自选项目(项目号:ZX11-47)
陕西轻工产业发展战略研究中心支持
关键词
企业社会责任
社会责任报告
社会责任会计
corporate social responsibility
social responsibility report
social responsibility accounting
