哈尔滨xx工贸有限公司社会责任会计核算体系构建大摘要.doc

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哈尔滨xx工贸有限公司社会责任会计核算体系构建大摘要,摘要随着社会、经济的不断发展,企业所处的环境发生了巨大的变化。企业追求利润最大化的同时,带来了环境污染、资源枯竭等一系列社会经济问题。在此情况下,企业有必要建立社会责任会计。本文依据社会责任会计的基本理论,结合哈尔滨xx工贸有限公司应用社会责任会计的实际,从社会责任会计确认、计量、核算和报告四个方面构建该公司的社会责任...
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摘要
随着社会、经济的不断发展,企业所处的环境发生了巨大的变化。企业追求利润最大化的同时,带来了环境污染、资源枯竭等一系列社会经济问题。在此情况下,企业有必要建立社会责任会计。
本文依据社会责任会计的基本理论,结合哈尔滨xx工贸有限公司应用社会责任会计的实际,从社会责任会计确认、计量、核算和报告四个方面构建该公司的社会责任会计体系,并指出企业在实施社会责任会计时应注意的问题。
关键词 社会责任会计 核算体系 确认计量 记录报告
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