文档介绍：江苏科技大学
硕士学位论文
我国企业社会责任会计体系问题研究
姓名:胡晓艳
申请学位级别:硕士
专业:会计学
指导教师:吴君民
2011-06-13
摘要
摘要
我国企业发展壮大的同时,造成了环境污染、资源浪费、损害员工权益等严重社
会问题。在这种情况下,我们就需要研究企业社会责任会计,构建企业社会责任会计
体系,这将有利于规范我国企业行为,促进我国企业健康发展,推动我国社会的可持
续发展。
文章按照“提出问题—分析问题—解决问题”的思路进行结构和内容上的安排。
首先对相关概念及理论基础进行了介绍;其次,提出企业社会责任会计体系存在的问
题来自体系内部和体系外部环境两方面,并对存在的问题进行分析。继而构建了企业
社会责任会计体系,对体系构建的原则、结构框架和构建的关键点进行说明。然后,
按照体系构建关键点的要求,对体系的结构框架进行分解,分别予以具体说明:介绍
了企业社会责任会计的对象、原则、基本假设和要素等基本理论问题;对企业社会责
任会计的核算,即确认、计量、记录和披露进行了说明;提出要完善企业社会责任会
计体系的外部环境。最后,文章对企业社会责任会计体系进行了案例分析。对中
安社会责任工作及其年度社会责任报告的内容和优缺点进行了分析,提出对中安企业社会责任会计体系的建议。
关键词企业社会责任会计;体系;基本理论问题;核算;外部环境
I
Abstract
Abstract
The development of enterprises in China brings serious social problems, such as
environmental pollution, resources wasting, harming the interests of employees and so on.
In this case, we need to research corporate social responsibility accounting and construct
corporate social responsibility accounting system, which will help standardizing the
practices of enterprises in china, promoting their healthy development and our society’s
sustainable development.
The dissertation is arranged with the idea "presenting problems-analyzing the
problems-solving them". Firstly, the article introduces the relevant concepts and the theory
basis. Secondly, it presents problems of corporate social responsibility accounting system,
which are from the internal and the external environment of the system, and then analyzes
them. And for the existing problems, the paper constructs the corporate social responsibility
accounting system, including construction principles, the framework and construction key
points of the system. Then, in accordance with the requirements of the construction key
points, the dissertation introduces the structural framework specifically: describing the basic
theory issues, that is the object, the principles, the basic assumptions and the elements of
corporate social responsibili