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企业社会责任会计问题研究 被引量:3

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摘要 随着我国经济的不断发展以及经理发展环境的不断优化,国家对于企业的运营和发展工作提出了更为严格的要求。企业过去在开展经营活动时主要是考虑企业自身的经济效益但是对企业造成的社会影响考虑不足。随着国家对企业的发展的要求不断提高,企业需要更合理地开展社会责任会计工作,通过会计工作来掌握企业对社会造成的各方面影响,结合企业的管理工作做出相应完善措施。现阶段企业的社会责任会计实施中存在较多的问题,企业也没有采用积极的措施来保证相关工作的实施,如何实施更有效的社会责任会计工作是企业急需解决的问题。 With the continuous development of China's economy and the continuous improvement of manager's development environment,the state puts forward more stringent requirements for the operation and development of enterprises.The enterprise used to consider the economic benefits of the enterprise in the past,but the social impact on the enterprise was not considered.With the continuous improvement of the state's requirements for the development of enterprises,enterprises need to carry out the social responsibility accounting more reasonably,and grasp the influence of enterprises on the society through accounting work,and make corresponding improvement measures combined with the management of enterprises.At present,there are many problems in the implementation of corporate social responsibility accounting.Enterprises have not adopted positive measures to ensure the implementation of related work.How to implement more effective social responsibility accounting is an urgent problem for enterprises.
作者 曹俊
出处 《中国国际财经(中英文版)》 2018年第7期71-73,共3页 China International Business
关键词 企业社会责任会计 问题研究 信息披露 corporate social responsibility accounting problem research information disclosure
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