社会责任会计问题研究.docVIP

题目：社会责任会计问题研究 社会责任会计问题研究 夺商要】本文从国N外实施社会责任会计的背景出发，对我国企业在实施社会责任 会计过程中的诸多有利因素和不利因素进行分析，并且对健全企业社会责任会计提出了 相应的对策，具体包括：优化社会责任会计法规制度、完善社会责任会计的理论体系、 提高企业社会责任会计意识、合理借鉴丙方社会责任会计的理论方法、提高会计人员的 素质。 关键词】社会责任会计经济发展企业效益对策 Social Responsibility Accounting Problems [Abstract] In this paper, the implementation of social responsibility at home and abroad accounting background, on the implementation of our corporate social responsibility in the accounting process of the many favorable and unfavorable factors were analyzed, and a sound corporate social responsibility accounting proposed countermeasures, including: improving the social responsibility accounting laws and regulations, improve the theory of social responsibility accounting system, improve corporate social responsibility accounting sense, reasonable accounting from Western social responsibility theory methods to improve the quality of accounting personnel. Key Words] Social responsibility accounting economic development enterprise effectiveness Strategy 目录 TOC \o 1-5 \h \z 弓IB 2 HYPERLINK \l bookmark4 \o Current Document \h 一、 社会责任会计Wrt外背景 2 HYPERLINK \l bookmark5 \o Current Document \h 1.1社会责任会计阔内背景 2 HYPERLINK \l bookmark6 \o Current Document \h 1.2社会责任会计国外背景 3 HYPERLINK \l bookmark7 \o Current Document \h 二、 实施社会责任会计的不利冈素 4 HYPERLINK \l bookmark8 \o Current Document \h 2.1和关社会责任会计法规制度不健全 4 HYPERLINK \l bookmark9 \o Current Document \h 2社会责任会计理论体系尚未形成 4 HYPERLINK \l bookmark10 \o Current Document \h 2.3企业社会责任会计意识淡薄 4 HYPERLINK \l bookmark11 \o Current Document \h 2.4部分企业披露社会责任会计信息的成本较高 5 HYPERLINK \l bookmark12 \o Current Document \h 2. 5会计人员素质不高 6 HYPERLINK \l bookmark13 \o Current Document \h 6实施社会责任会计的客观经济环境还不够成熟 6 HYPERLINK \l bookmark16 \o Current Document \h 三、 实施社会责任会计的冇利因素 7 HYPERLINK \l bookmark17 \o Current Document \h 3.1政府对企业社会责任的重视为实施社会责任会计提供了宥力保障 7 HYPERLINK \l bookmark18 \o Current Document \h 3.2社会公众消费意识的转变为实施社会责任会计创造了良好的帘场环境 7 HYPERLINK \l bookmark19 \o Current Document \h 3.3会计事业迅速发展为有效实施社