Accounting is an important part of economic management, it is not only charged with the unit, the economic management responsibility of the department, but also bears a certain degree of social responsibility, account...Accounting is an important part of economic management, it is not only charged with the unit, the economic management responsibility of the department, but also bears a certain degree of social responsibility, accounting personnel provide true accounting information is an important manifestation of shouldering social responsibility to the community group. In this paper, from the aspect of social responsibility to produce and develop the theoretical basis of accounting and social responsibility accounting reasons, concepts, elements, objectives, basic assumptions, recognition and measurement, information disclosure to introduce the current situation of social responsibility accounting.展开更多
文摘Accounting is an important part of economic management, it is not only charged with the unit, the economic management responsibility of the department, but also bears a certain degree of social responsibility, accounting personnel provide true accounting information is an important manifestation of shouldering social responsibility to the community group. In this paper, from the aspect of social responsibility to produce and develop the theoretical basis of accounting and social responsibility accounting reasons, concepts, elements, objectives, basic assumptions, recognition and measurement, information disclosure to introduce the current situation of social responsibility accounting.
