企业社会责任会计信息披露探讨 会计学金融学专业

企业社会责任会计信息披露探讨摘 要随着经济全球化，跨国公司利益的实现机制正在发生变化。在实现自身经济利益的同时，提高社会效益已成为企业的目标。单纯的市场竞争逐渐演变为一种全面的责任竞争，包括环境责任和社会责任。中国的改革开放取得了举世瞩目的成绩，但同时也带来了严重的社会问题，环境污染加剧，假冒伪劣产品，工人的权益得不到保障，等等。中国加入 WTO 后，企业进入全球化的过程中，在世界企业社会责任的背景值，中国企业要生存和发展，必须遵守国际规则，成为经济系统的一个组成部分。特别是在当前全球金融海啸席卷全球的环境下，企业倒闭、倒闭、工人失业已遍布全球，此时我们应该看到企业社会责任的重要性。因此，建立企业社会责任会计和企业信息披露机制已成为必然。本文采用基于传统的会计理论和方法规范研究的方法，得出了一些可行的尝试外，结合中国的国情和社会责任会计信息披露的确认和披露方法的内容进行了讨论。 关键词：企业，会计信息，责任Corporate social responsibility accounting information disclosureABSTRACT With the globalization of economy, the realization mechanism of the interests of multinational corporations is changing. In the realization of their own economic interests at the same time, improve social efficiency has become the goal of the enterprise. Pure market competition has gradually evolved into a comprehensive responsibility competition, including environmental responsibility and social responsibility. China's reform and opening up has made remarkable achievements, but also brought serious social problems, environmental pollution, fake and shoddy products, the rights and interests of workers can not be guaranteed, and so on. China after joining the WTO, enterprises enter into the process of globalization, the corporate social responsibility in the world background value, Chinese enterprises want to survive and develop, must abide by international rules and become an integral part of the economic system. Especially in the current global financ...