论企业建立社会责任会计的必要性

Talking about the Necessity for Enterprise to Establish the Social Responsibility Accounting

社会责任会计不同于传统会计,它使用会计方法计量企业经营活动带来的社会成本和社会效益,使企业在自身发展的同时兼顾社会效益和全局利益。

Social responsibility accounting,which is different from traditional accounting,uses accounting method to measure social cost and social benefit from the operating activities,and makes enterprise consider the social benefit and general interest with its development.