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对于一个企业来说,社会责任是其发展过程中需要承担的主要义务,能够反映出一个企业对当前自身以及社会的认知和意识,是经济责任与法律责任以外企业必须承担的又一大责任。但现阶段,世界范围内对于企业社会责任概念上的认定还存在一些缺陷,所以,人们开始转向对企业实施社会责任的过程进行研究,而对企业管理会计框架的完善,便是实现企业社会责任的主要途径之一。本文主要从管理会计框架中社会责任的地位与作用入手,分析如何以社会责任伦理观为基础,对企业管理会计的框架进行重构。
For an enterprise, social responsibility is the primary obligation that needs to be borne in the process of its development. It can reflect the cognition and awareness of an enterprise to itself and the society at present. It is another responsibility that the enterprise must undertake besides the economic liability and legal responsibility . However, at this stage, there are still some flaws in the concept of corporate social responsibility in the world. Therefore, people are turning to the research on the process of implementing corporate social responsibility. The perfection of corporate management accounting framework is the realization of corporate social responsibility One of the main ways. This paper starts with the status and function of social responsibility in the management accounting framework and analyzes how to reconstruct the framework of enterprise management accounting based on the social responsibility ethics.