摘要
近年来,多起水污染事件的发生给环境和社会带来了很大的教训,这就对企业提出了在追求经济效益的同时也要兼顾社会和环境效益的要求,社会责任会计由此便应运而生,成为会计方面的一个热点研究对象。
In recent years, numerous incidents of water pollution have brought a lot of lessons to the environment and society, which made the enterprise take into account the requirements of social and environmental benefits as well as the pursuit of economic efficiency. Thus social responsibility accounting emerges. It will become a hot subject.
出处
《岳阳职业技术学院学报》
2010年第5期89-92,共4页
Journal of Yueyang Vocational and Technical College
关键词
水污染
社会责任
社会责任会计
water pollution
social responsibility
social responsibility accounting