社会责任会计信息披露模式的国际比较及借鉴

The International Comparison and Reference Idea of the Social Responsibility Accounting Information Disclosure Model

鉴于不规范、不完整的问题严重影响着我国社会责任会计信息披露模式,文章对发达国家的社会责任会计信息披露模式进行了研究,总结了它们的特色,然后在此基础上对发达国家的披露模式进行了借鉴,并根据我国目前社会责任披露环境提出了适合我国企业特点的社会责任会计信息披露模式。

In recent years,our social responsibility accounting information disclosure model exists serious problems,such as not standarded,incomplete ect.First of all this article in view of developed countries social responsibility accounting information disclosure model,and summarizes their characteristics,then on the basis of these models,according to China＇s present social responsibility environmental disclosure and put forward for our country enterprise characteristics of the social responsibility accounting information disclosure model.