社会责任会计探微

An Exploration of Social Responsibility Accounting

随着经济的不断发展， 企业经营成功与否， 不仅有赖于其财务状况的优劣和盈利能力的大小，而且有赖于企业在扩大就业范围、维护职员利益和保护资源与环境等社会责任方面所作的努力和取得的成果，于是产生了会计学的一个新的分支——社会责任会计。本文简略地介绍了社会责任会计的产生和发展，

More and more managers have realized that the success of companies not only depend on excellent financial and gain conditions,but also depend on their common appearance.So people have developed their firms,and at same time,they have paid more attention to human resource,environment protection,government gain,common service,production service and other projects.Therefore,the social responsibility accounting has come into being.The author introduces the creative,development of social responsibility accounting,and studies the perspective of practice social responsibility accounting in China.