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社会关联会计是以货币为主要计量单位,利用会计上特有的技术和方法,对企业经营活动的全部后果(即与社会相关联的各方面)进行确认、计量和报告的会计系统,它主要包括社会责任会计、环境会计、人力资源会计、增值会计、公司治理会计以及平衡计分卡等。本文对中国社会关联会计产生的理论基础,社会关联会计的基本内容等问题进行了探讨。
Social-related accounting is an accounting system that uses currency as the main unit of measurement to identify, measure and report on the entire consequences of the business operations (ie, aspects related to the society) using accounting-specific techniques and methods. It mainly includes Social responsibility accounting, environmental accounting, human resource accounting, value-added accounting, corporate governance accounting and balanced scorecard. This article discusses the theoretical basis of social association accounting in China and the basic contents of social association accounting.