摘要
社会关联会计是以货币为主要计量单位,利用会计上特有的技术和方法,对企业经营活动的全部后果(即与社会相关联的各方面)进行确认、计量和报告的会计系统,它主要包括社会责任会计、环境会计、人力资源会计、增值会计、公司治理会计以及平衡计分卡等。文章对中国社会关联会计产生的理论基础,社会关联会计的基本内容等问题进行了探讨。
Social related accounting is an accounting system, which takes currency as the measuring unit to recognize, measure and report all the results of enterprise operation activities （i. e. all aspects related to society） by the specific accounting techniques and methods. This system includes social responsibility accounting, environment accounting, human resources accounting, value-added accounting, corporate governance accounting and balanced score card. This article discusses the problems about the theoretical foundation of social related accounting and its primary contents.
出处
《上海立信会计学院学报》
2006年第5期3-9,共7页
Journal of Shanghai Lixin University of Commerce
基金
天津市社科规划项目"基于公司治理的会计信息传导机制研究"(编号:TJ05-GL006)
中日国际合作交流项目"中日社会关联会计比较研究"的阶段性成果之一
关键词
社会关联会计
增值会计
完全成本
社会责任
环境会计
social related accounting
value-added accounting
total costs
social responsibility
environment accounting
