摘要
隨著社會、經(jīng)濟的不斷發(fā)展，企業(yè)所處的環(huán)境發(fā)生了巨大的變化。企業(yè)追求利潤最大化的同時，帶來了環(huán)境污染、資源枯竭等一系列社會經(jīng)濟問題。在此情況下，企業(yè)有必要建立社會責任會計。
本文依據(jù)社會責任會計的基本理論，結(jié)合哈爾濱xx工貿(mào)有限公司應(yīng)用社會責任會計的實際，從社會責任會計確認、計量、核算和報告四個方面構(gòu)建該公司的社會責任會計體系，并指出企業(yè)在實施社會責任會計時應(yīng)注意的問題。
關(guān)鍵詞 社會責任會計 核算體系 確認計量 記錄報告
Abstract
With the development of the society economy,the environment aorund enterprises has made great changes. Enterprises seeking to maximize profits at the same time,brought about environmental pollution, resource depletion, such as a series of socio-economic issues. In this case, for the enterprises it is necessary to establish social responsibility accounting.
The paper proposes the community responsibility accounting system of the company from the confirmation,the measurement,the calculation and the report of the community responsibility accounting system,according to the community responsibility accountant’s basic theory and real situation which Harbin happy Canada industry and trade limited company carry on the community responsibility accounting,and some important questions which companies should avoid in operating the community responsibility accounting system.
Key words social responsibility accounting accounting system confirmation and measurement record and report