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传统财务极表大多局限于企业财务状况和盈利状况的揭示,很少涉及到企业社会责任方面的非财务信息。西方一些发达国家及其会计机构从本世纪六、七十年代开始重视企业社会责任的非财务信息,并以法令、规则、报告等形式要求企业提供社会责任的会计揭示。企业的社会责任内容广泛,信息复杂,会计揭示的方式可以采用单独编制社会责任报告,也可以直接在年度财务报告中反映,我国现行的会计制度尚没有揭示社会责任信息的要求,这与市场经济的发展不相一致,也与国际会计惯例相差甚远,为此研究和探讨我国企业社会责任的会计揭示显得日益迫切。
The traditional financial extremes are mostly limited to the disclosure of the financial status and profitability of enterprises, and rarely involve non-financial information on corporate social responsibility. Some western developed countries and their accounting organizations have paid attention to the non-financial information of corporate social responsibility from the sixties and seventies of this century, and required companies to provide accounting disclosure of social responsibility in the form of laws, rules, and reports. The corporate social responsibility content is extensive and the information is complex. The method of accounting disclosure can be used to separately formulate a social responsibility report, or it can be directly reflected in the annual financial report. The current accounting system in China does not reveal the requirements of social responsibility information, which is related to the market economy. The development is inconsistent, and it is far from the international accounting practice. Therefore, it is increasingly urgent to research and discuss the accounting disclosure of corporate social responsibility in China.