平衡计分卡在社会责任会计中的应用

The Application of Balanced Scorecard in Social Responsibility Accounting

社会责任会计在本质上属于管理会计的范畴,它是实现企业长期价值最大化战略目标的必要手段。平衡计分卡的建立,解决了传统的管理体系不能把公司长期战略与短期目标有机结合的弊端。在社会责任会计中引进平衡计分卡能够使社会责任会计与组织的战略目标更加紧密结合、更具可操作性,从而发挥出应有的作用。

Social responsibility accounting is a kind of management accounting.It's a necessary means for the enterprise to reach the goal of long-term value maximum.The establishment of it solves such problems as the enterprise cannot combine the long-term goal with short-term goal organically in traditional management system.The application of it to social responsibility accounting is necessary and feasible.