企业社会责任会计驱动机制与策个略研究.docxVIP

企业社会责任会计驱动机制与策略研究—以泰州石油化工有限责任公司为例摘要 ：本研究是在企业追赶经济发展的大热潮中,片面追求微观经济利益,忽视其社会责任,导致一系列社会发展不协调的背景下,以石油化工类企业为研究对象，采用多种调查方式对泰州石油化工有限责任公司进行调查，结合调查结果进行了案例企业社会责任会计的现状和存在问题分析，阐述了社会责任会计的动因、社会责任会计信息披露的重要性，并提出了相关建议，从而为我国社会责任会计的全面推行提供一个具体的例证。将企业经营目标和社会发展目标契合统一，推动企业对社会责任会计的社会需求，协调企业的社会效益和经济效益，与可持续发展相呼应。关键词 ：社会责任 会计 可持续发展 确认 计量 披露Driving mechanism of enterprise social responsibility accounting and strategy research Taizhou Petrochemical Limited Liability Company as an example Abstract：This study is in the big enterprise pursue economic development boom, The one-sided pursuit of micro economic benefits, ignore the social responsibility, lead to a series of social development under the background of uncoordinated , petroleum chemical industry as the research object, using multiple research methods to investigate the Taizhou petrochemical co., LTD., combined with the results of the investigation for the case of corporate social responsibility accounting situation and existing problem analysis, this paper expounds the motivation of social responsibility accounting , the importance of social responsibility accounting information disclosure, and puts forward some relevant suggestions, and for the implementation of social responsibility accounting in china provides a concrete example, the enterprise management goal and social development target with unity, promote enterprise active demand of the social responsibility accounting , to coordinate the social benefit and economic benefit of the enterprise, and the sustainable development Keywords：social responsibility accounting sustainable development目录一、引言1（一）研究背景与意义1（二）研究内容与方法1二、社会责任会计的相关理论概述1（一）社会责任会计的涵义1（二）社会责任会计的作用2１.有利于国家资源的优化配置和社会的可持续发展2２.是企业建立自身良好形象的需要23.为我国会计模式的改革提供一个研究方向2（三）社会责任会计的基本要素2三、泰州石油化工有限责任公司社会责任会计的动因及现状分析3（一）泰州石油化工有限责任公司简介3（二）泰州石油化工有限责任公司社会责任会计的实施动因31.外部因素32．内部因素4（三）泰州石油化工有限责任公司社会责任会计的实施现状41．社会责任会计岗位的设置与职责42.社会责任会计信息的确认与计量43．社会责任会计信息的记录与披露4四、泰州石油化工有限责任公司社会责任会计存在的问题及其原因分析5（一）存在的问题51.岗位的划分与职责不明确52.未单独设置社会责任会计科目53.披露的内容不全面，形式单一