基于企业社会责任的管理会计框架重构

Management accounting framework reconstruction based on corporate social responsibility

企业的发展离不开社会责任,社会责任是企业发展中必须要承担的义务之一,社会责任能够真实的反映出一个企业对当前自身以及社会的一种认知,更是经济责任和法律责任以外的企业必须要承担的责任。但从目前的实际情况来看,我国对企业社会责任的概念还没有一个准确的认定,因此人们逐渐将关注的重点转移到企业实施社会责任的研究上,而对当前企业的管理会计框架进行完善就是实现企业社会责任的一种非常好的途径和手段。

Enterprise development is inseparable from social responsibility, social responsibility is one of the obligations enterprises must bear in the development. Social responsibility can truly reflect the cognition of enterprises and society, meanwhile it is the responsibility enterprises must bear besides economic and legal responsibility. However, China has not formed an accurate identification of corporate social responsibility, so people will gradually shift the focus to the study of the social responsibility of enterprises, and the perfection of current management accounting framework is a very good way and means to achieve corporate social responsibility.