摘要
社会责任会计(SocialResponsibilityAccounting)是西方国家于上世纪七十年代创立的一个会计分支。一些国际组织、国家政府及会计职业团体在近三十年间对社会责任会计信息的披露问题从理论和实践上进行了研究和尝试。这些研究和实践对建立我国社会责任信息披露机制及提高披露水平有着重要的借鉴意义。
Social Responsibility Accounting is the one of subdivisions of accountancy which was established by western countries in the 1970s. Through these 30 years many international organizations, goverments and professional communities have made efforts to research the highlight of social accounting information at the level of theory and even practice. The results they achieved are very meaningful for our country to establish the information highlight systems and improve the level of highlight.
出处
《西安财经学院学报》
2004年第1期65-67,共3页
Journal of Xi’an University of Finance & Economics
