社会责任会计及其推行的必要性

The Necessity of Social Responsibility Accounting and Its Practice

社会责任会计的产生,突破了传统会计仅局限于单个会计主体、站在微观角度考虑问题的局限性,将企业的发展与整个社会的可持续发展联系起来,因而无论是从会计假设、会计目标、会计要素,还是具体到会计的确认、计量、报告,都与传统会计有所区别。

The appearance of social responsibility accounting breaks through limitations of traditional accounting and contacts the development of corporations with the social sustainable development. So it＇ s different from traditional accounting in hypothesis, aim, essential, validation, computation and report.