摘要
企业的社会责任所涉及的范围非常广泛,包括环境的污染和治理、能源的开发和利用、提供平等的就业机会、解决老百姓的难点和热点问题等等。本文通过国内外企业环境会计信息披露状况,分析了有色金属企业社会责任会计信息披露,主要是环境会计信息披露的必要性和紧迫性,提出有色金属企业社会责任会计信息披露的建议。
The scope that the enterprise's social responsibility involved is extremely widespread, including the environment pollution and the government, the energy development and the use, provides the equal the employment opportunity, solves common people's difficulty and hot topic and so on. According to the do- mestic and foreign enterprise environment accounting information disclosure condition, This article has an- alyzed the necessity and the pressing of non--ferrous metal enterprise's society responsibility accounting in- formation disclosure, proposed some suggestion about non--ferrous metal enterprise's society responsibili- ty accounting information disclosure
出处
《有色矿冶》
2009年第1期60-62,共3页
Non-Ferrous Mining and Metallurgy
基金
广东商学院2005引进人才科研启动项目(05YJRC20)
广东商学院2006科研一般项目(06YB79004)阶段成果
广州市社会科学界联合会第十次(2008年)资助社会科学项目
关键词
有色金属企业
社会责任会计
信息披露
建议
non-- ferrous metal enterprise
society responsibility accounting
information disclosure
suggestion