社会责任会计与传统企业会计的比较

The Comparison between Social Liability Accounting and Traditional Enterprise Accounting

从社会责任会计与传统企业会计诸多不同点和相同点的比较 ,得出几点启示 :社会责任会计不能完全脱离传统会计 ;目前在我国 ,将社会责任会计与传统会计有机结合 ,实行“宏观—微观”共振型的社会责任会计模式 ,是必要的 ,也是可能的。

The teaching from comparison, in different points and similar points, between social liability accounting and traditional enterprise accounting is that social liability accounting may not be completely separated from traditional accounting. Now it is necessary and possible for China to combine social liability accounting with traditional accounting and practise a macro-micro resonance, say, a pattern of social liability accounting.