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社会责任会计产生20多年来,西方一些会计学者对其理论体系进行了较为广泛的研究。我国对社会责任会计的探索尚处于初级阶段。为了加深对社会责任会计的理解,本文从建立体系的角度对社会责任会计进行了分析。
Over the past 20 years or so since the emergence of social responsibility accounting, some western accounting scholars conducted a more extensive study on its theoretical system. China’s exploration of social responsibility accounting is still in its infancy. In order to deepen the understanding of social responsibility accounting, this article analyzes the social responsibility accounting from the perspective of establishing a system.