曹立村,阳秋林.基于SA8000谈我国企业社会责任会计建立的必然性[J].,2005,6(3):53-55,61 |
基于SA8000谈我国企业社会责任会计建立的必然性 |
The Necessity of Constructing Social Responsibility Accounting in Enterprises Based on SA 8000 |
修订日期:2005-04-15 |
DOI: |
中文关键词: SA8000,社会责任,社会责任会计 |
English Keywords:SA8000,social responsibility,social responsibility accounting |
Fund Project: |
CAO Li-chun YANG Qiu-lin |
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中文摘要: |
文章从阐述企业社会责任涵义的不同观点出发,分析SA8000产生的背景、涵义及其实施的意义,并提出SA8000的实施推动了企业社会责任运动在中国的兴起,从而客观上要求我国企业推行社会责任会计。 |
English Summary: |
The background, content and significance of SA8000 are discussed from different views of enterprise responsibility. It thinks that the implementation of SA8000 propels social responsibility movement in China and requires that enterprises should carry out social responsibility accounting. |
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