摘要
企业不仅仅是一个获利为目的的实体,还应是一个有社会责任感的"人"。本文对企业社会责任及社会责任会计的含义、内容、披露原则和披露模式进行了探讨,以为我国的企业进行社会责任会计信息的披露提供参考。
Corporation is not only an entity which earns money but also a holder of social responsibility. This article addresses some concepts of corporate social responsibility and disclosure system of social responsibility accounting information aiming to offer references for corporations and enterprises to disclose their social responsibility information.
出处
《北华航天工业学院学报》
CAS
2008年第4期26-29,共4页
Journal of North China Institute of Aerospace Engineering
基金
河北省教育厅基金项目(SZ070207)
关键词
企业社会责任
社会责任会计
社会责任会计报告
corporate social responsibility
social responsibility accounting
social responsibility accounting report
