基于社会责任投资理念的管理会计变革分析

The Reform of Management Accounting Based on the Concept of Social Responsibility Investment

在阐述社会责任投资概念的基础上,分析了社会责任投资对管理会计的意义,以及管理会计在价值观、战略决策、方法体系、风险管理、公司治理等方面应进行的变革,以期对现代企业管理有所指导,促进企业社会责任投资效果的提高。

Based on the interpretation of the concept of social responsibility investment,the paper analyzes the significance of social responsibility investment to management accounting,and the reform of manage-ment accounting in values,strategic decision-making,approach system,risk management,corporate gov-ernance and so on,in order to be helpful for the modern enterprise management,and promote the effect of corporate social responsibility investment.