试探社会关联会计的展开

The Implementation of Social Relation Accounting

近年来由于企业生产经营活动对资源浪费和环境的戕害地不断加重,人们更加关注企业生产经营活动的社会效益,但现有会计体系所提供的会计信息不能满足需要。从本质上看,企业是社会价值链中的节点,是众多社会经济活动和制度的关联体。以此为基础建立起来的社会关联会计能够弥补现有会计体系的缺陷,为社会公众提供企业生产经营活动的完全成本。可见,社会关联会计是经济发展到一定历史阶段的必然产物,是建设和谐社会、保证经济持续发展的客观需求。

In recent years, the awakened public have paid more attention to the social efficiency of the production and management activities of enterprises because of the increasingly serious wastes of resources and damage of environment. But accounting information, provided by existing accounting system, can＇t meet the needs. Essentially, the enterprise is a node in a social value chain, and a link of multitudinous social economic activities and systems. The social relation accounting built on this feature can make up the flaw of existing accounting system, and provide the public with the complete costs of the production and management activities of enterprises. Therefore, the social relation accounting is inevitable in the economic development in a certain historical stage, and it is an objective demand for the construction of harmonious society and the guarantee of continuous economic development.