分析会计信息披露模式加强企社会责任-毕业论文外文翻译.docx

分析会计信息披露模式加强企社会责任-毕业论文外文翻译.docx

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分析会计信息披露模式加强企社会责任-毕业论文外文翻译

外文翻译AnalysisofAccountingDisclosureModeforStrengtheningCorporateSocialResponsibilityAbstract:Corporate Social Responsibility(CSR) has become the social focus with the pressure of social problems. Aswe all know, accounting report and analysis have become an important instrument of strengthening CSR. The current situation and problems of Corporate Social Responsibility Accounting(CSRA)disclosure in China were analyzed firstly.Then,in the light of foreign feasible practice,the content, ways and future development of CSRA disclosure were pres-ented. Finally,a mode of CSRA disclosure that fits Chinese enterprises was constructed.Thismode attempts tostrengthen CSR and promote the value of enterprises in China ultimately.Keywords:Corporate Social Responsibility;AccountingDisclosure;Disclosure Mode1 Current Situation and Problems of CSRA Disclosure in China Along with the rapid development of economy inChina,the social problems,such as unfair income distribution,the increasing employment pressure,severe resource waste,and environmental deterioration, etc aregetting obviously. Especially in recent years,some multinational corporations ask Chinese corporations in theirsupply chain to implement Social Accountability 8000(SA8000 ) to strengthen CSR in China .And accounting disclosure is one of the important instruments ofstrengthening CSR.In China, the relevant studies about CSRA disclosure began with 1990,but there was still no comparatively perfect disclosure mode and systematic disclosure system. In practice,some corporations have attempted to disclose CSR information. But their content that disclosed is a little and their ways of disclosure are non一standard.The purpose of strengthening CSR couldnt be achieved through CSRA disclosure. We can see that,at present,the stage of studying on CSRA disclosure mode in our country is in primary moment. And there are still many problems in CSRA disclosure for most enterprises in China. Then this situation would be illus

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