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企业整合报告:国际经验与中国借鉴 被引量:5

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摘要 在可持续发展战略下,会计学界已经认识到,企业应披露综合信息,以整合报告的观点来看待企业利益如何与相关者利益乃至整个社会利益相一致的问题。同时,在分析解释财务、环保质量、社会责任和公司治理等信息时,也应从它们与企业价值之间因果关系统一的角度来考虑,从而更加完整地预测企业的发展前景和价值创造能力,
作者 蔡海静
出处 《财务与会计》 北大核心 2011年第12期34-36,共3页 Finance and Accounting
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同被引文献22

  • 1石廷安,张勇.2011.我国企业社会责任报告现状分析.会计评论,8: 24-27.
  • 2IIRC. 2011. Towards Integrated Reporting-Communicating Value in the 21st Century.
  • 3IIRC.Towards Integrated Reporting:Communicating Value in the 21st Century.2011.
  • 4ACCA.http:Hcn.accaglobal.com/accanav/[EB/J].《财会前沿》杂志第五期,2012.
  • 5Seleshi Sisaye. The Functional-Institutional and Conse- quential-Conflictual Sociological Approaches to Accounting Ethics Education:Integrations from Sustainability and Ecological Resources Management literature, [J]. Manag-erial Auditing Journal, 2011, ( 3 ) : 263-294.
  • 6Chunhui Liu,Lee J. Yao, and Nan Hu. Improving Ethics Education in Accounting:Lessons from Medicine and Law [ J ]. Issues in Accounting Education,2012, (3) :671 - 690.
  • 7Thorne, L. Refocusing Ethics Education in Accounting: an Eexamination of Accounting Students' Tendency to Use Their Cognitive Moral Capability [J]. Journal of Accounting Education,2001, ( 1 ) : 103-117.
  • 8Beckman,M. and Pies,I. Sustainability by Corporate Citizenship:the Moral Dimensions of Sustainability [J]. The Journal of Corporate Citizenship,2008,Autumn:45- 57.
  • 9Ponemon, L.A. and Glaze,A. Accounting Education and Ethical Development:the In?uence of Liberal Learning on Students and Alumni Accounting Practice [J]. Issues inAccounting Education, 1990, (2) : 195-208.
  • 10Joan Van Hise and Dawn W. Massey. Applying the Ignition Pedagogical Paradigm to the Creation of an Accounting Ethics Course[J] .Journal of Business Ethics, 2010, (96) :453-465.

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