中国需要社会责任会计

China Needs Social Responsibility Accounting

企业社会责任会计是通过计量和报告企业履行社会责任情况,去影响企业的经营行为,以达到企业经济效益和社会效益的统一。建立社会责任会计是协调企业经营目标与社会目标的重要手段。

Enterprises′social responsibility accounting is to influence enterprises′engaging behavior through counting and reporting the fulfilling social responsibility complexion of the enterprises,then to reach the unity of enterprises′economic benefits and social benefits.It′s an important method to set up social responsibility accounting to coordinate enterprises′engaging objective and social objective.