摘要
企业根据公认会计原则(GAAP)按期编制反映其财务业绩的报表。这样的报表固然提供了有用的信息,但人们也越来越感觉到,它们未能提供在今天的经济与社会环境下企业所需要的宽阔视野。为弥补这一缺陷,企业越来越多地采用反映“三重底线(triple-bottom line三重经营效果)”的报表,即采用三套指标,从三个方面(经济、社会和环境)衡量其业绩。
出处
《财会通讯(上)》
北大核心
2008年第3期24-27,共4页
Communication of Finance and Accounting
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