研究社会责任会计的概念框架（Study the conceptual framework of social responsibility accounting）.docVIP

研究社会责任会计的概念框架（Study the conceptual framework of social responsibility accounting） Study the conceptual framework of social responsibility accounting 09-13 Abstract: social responsibility accounting mainly focuses on the relationship between enterprises and society, and calculates and reflects the performance of CSR with the principles and methods of accounting. Through the research on the concept framework of social responsibility accounting, this paper probes into the target, content, accounting and measurement principle, information disclosure of csr. Key words: social responsibility; social responsibility accounting; conceptual framework I. Introduction With the globalization of Chinas economy, the investment and purchasing power of multinational corporations in China has increased. Social responsibility movement is rising quietly in our country, especially in the present. Chinas socialist market economic system continuously improved, the comprehensive construction of a well-off society has entered a new stage, the Party Central Committee put forward the implementation of Scientific Outlook on Development and the construction of the socialist harmonious society under the background of corporate social responsibility by the government and society more and more attention. The emergence of social responsibility accounting has greatly promoted the transfer of enterprises from micro interest targets to macro interest goals. It has a strong strategic significance for the sustainable development of social economy and the construction of a harmonious society and environment-friendly society. In 1968, David FLinones took the lead in putting forward the concept of social responsibility accounting, and opened the prelude to the study of social responsibility accounting. He believes that social responsibility accounting means the application of accounting in Social Sciences, such as sociology, politics and economics. Then, Ahmed Belkaoui will be defined as social responsibil