| 阳秋林,陈秀梅.我国实施社会责任会计的难点分析和对策[J].,2004,5(2):27-30 |
| 我国实施社会责任会计的难点分析和对策 |
| Analysis and Suggestion to Implementing the Social Responsibility Accounting in Our Country |
| 修订日期：2004-02-10 |
| DOI： |
| 中文关键词: 社会责任,社会责任会计,社会成本,社会效益 |
| English Keywords:social responsibility,social responsibility accounting,social cost,social beneficial result |
| Fund Project: |
| YANG Qiu-lin CHEN Xu-mei |
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| 摘要点击次数: 953 |
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| 中文摘要: |
| 社会责任会计20世纪60年代末第一次出现在美国,后来在世界各国得到广泛传播,是一个颇受政府和社会公众欢迎、具有发展潜力的会计学研究和实践的新领域。在我国目前特定的社会经济条件下,实施社会责任会计还存在一定的困难,文章对这些难点进行了分析,并提出了相应的对策。 |
| English Summary: |
| The social responsibility accounting has risen in the United states by the end of 1960's. Then, it spreads around the world. It is welcome to the government and the public, and it is a new field in accounting with great potential. But, on our special society and economy conditions,it is difficult to implement the social responsibility accounting. The dissertation will analyze the difficulty and present some suggestion. |
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