论文摘要
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。对中国平安社会责任工作及其2009年度社会责任报告的内容和优缺点进行了分析,提出对中国平安企业社会责任会计体系的建议。
论文目录
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标签:企业社会责任会计论文; 体系论文; 基本理论问题论文; 核算论文; 外部环境论文;