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基于会计角度探讨强化企业社会责任的必要性 被引量:1

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摘要 本文从中国实施企业社会责任的必要性、社会责任会计的产生、发展以及在世界各国的实施状况出发,探讨了企业社会责任会计的发展。而后从社会责任概念和企业价值角度,探讨了企业承担社会责任考虑会计问题的必要性,着重阐明了企业社会责任中与会计相关的两个不可分割的问题:会计报告信息的产生和社会责任的信息披露。最后总结出从会计角度强化企业的社会责任的五个方面。
出处 《会计师》 2007年第9期10-15,共6页 Accountant
基金 国家社会科学基金项目(07BJY023)资助。
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参考文献10

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