社会责任计存在的问题及对策研究.doc

社会责任会计存在的问题及对策研究 绪论：在竞争异常激烈的市场经济中，粗放型经济也引发了诸如环境污染、生态失衡、能源危机、工人社会保障等一系列问题人们已开始意识到，企业不能一味地只追求高额的利润，也应该承担一定的社会责任。在这样的背景下，社会责任会计应运而生。中国石油天然气集团公司（简称《中国石油集团》，英文缩写：CNPC） 是根据国务院机构改革方案，于1998年7月在原中国石油天然气总公司的基础上组建的特大型石油石化企业集团，系国家授权投资的机构和国家控股公司，是实行上下游、内外贸、产销一体化、按照现代企业制度运作，跨地区、跨行业、跨国经营的综合性石油公司。 2005.5 [7]黎精明.关于我国企业社会责任会计信息披露问题的研究[N].武汉科技大学学报,2006.9. [8]刘长翠,孔晓婷.社会责任会计信息披露的实证研究[J].会计研究P.2-3,2006.10. [9]杨亚娥,刘建红.企业社会责任会计信息披露存在的问题[J].财会月刊(综合)P.2-7,2006.7. [10]阎达伍.社会会计[M].北京:中国财政经济出版社P.75-86,1998. 6 [11]Taking Corporate Social Responsibility Underground[J]. Business and the EnvironmentP.1-4, 2006.6 [12]Julien Levis. Adoption of corporate social responsibility codes by multinational companies [J]??Journal of Asian economicsP.50-55,2006 [13]Chemical Market Reporter Group. Accounting for lost time[J]. Chemical Market ReporterP.10.2004.7 [14]The Heinz School, Carnegie Mellon University, Pittsburgh, PA 15213.Operations Research .On data reliability assessment in accounting information systemsP.207-208.2003.6 社会责任会计中存在的问题及对策研究 lujianhua (South area ahead Office Director and to war victory)]. County Government operates 3 Civil Affairs, finance, education and Finance Committee, with espionage, sabotage, standing and political team. Soon, the tomb of the Wujiang District Committee of the Kuomintang relocated to the countryside village. Pre-war, strict tomb for seventh district, its regional range for this Taoyuan town and town of Nan Ma Street, and Tan Qiu street of rotten Brook Tang West of area, in Wujiang South border, and Zhejiang Province Tongxiang County, and Wuxing County adjacent, ancient for two province (River, and Zhejiang) three House (Suzhou, and huzhou, and jiaxing) seven County (wuxing, and return Ann, and Tongxiang, and jiaxing, and show water, and Wujiang, and earthquake Ze) of make, is located in remote, territory size Lake swing dotted, river port criss-cross, easy hidden combat, and no Highway, traffic inconvenience. Therefore, this has become the refuge o