简论企业会计准则对企业社会责任信息的披露（A brief discussion on the accounting standards of corporate social responsibility information disclosure）.docVIP

简论企业会计准则对企业社会责任信息的披露（A brief discussion on the accounting standards of corporate social responsibility information disclosure） A brief discussion on the accounting standards of corporate social responsibility information disclosure This article source: / Abstract: more and more enterprises have realized that the road of sustainable development, only the pursuit of economic efficiency, ignoring social benefits, enterprises will lose the initiative in the competition, corporate social responsibility is not a mandatory compliance means, is not legally binding, it is a kind of value of enterprise in our country social responsibility information disclosure is still in the initial stage, is a voluntary, but also the lack of a unified format and practice guidelines. As the corporate social responsibility accounting information disclosure, but also the lack of a conceptual framework and social responsibility reporting system, China promulgated the enterprise accounting standards, applicable to listed companies and state-owned large and medium-sized enterprises, and explore the rich standards of environmental protection, resource conservation, workers rights and interests of consumers of corporate social responsibility information disclosure. On the social responsibility accounting information disclosure in our country has made positive exploration, the enterprise accounting standards, analyzes and reviews some of the corporate social responsibility information disclosure. Keywords: corporate social responsibility accounting information disclosure standards In recent years, the Sanlu milk and other dairy products enterprises melamine, TOYOTA brake door, Shenzhen Foxconn group Thirteen jump events, sweatshop incident, Shuanghui clenbuterol event, Tencent QQ and 360 security guards against the incident, and beef tainted steamed buns and various additives mine events are described in China the serious lack of corporate social responsibility. The formation of this situation, on