我国社会责任会计中责任成本核算的探讨

我国社会责任会计中责任成本核算的探讨
摘 要：社会责任会计作为一门新的会计分支，越来越受到人们的重视，这不仅能使企业更好的发展，促进我国会计事业的进步，受益的也是每一个人，因此对责任成本核算的探讨变的尤为重要。本文把企业作为个体，以全社会为主体的角度出发，首先阐述社会责任会计中责任成本的定义及核算范围，根据责任成本核算的必要性，对比分析各位学者的意见，找出存在的问题，最后，针对问题结合实际，提出相关的建议。
关键词：社会责任；社会责任会计；责任成本；责任成本核算

Our Social Responsibility Accounting Responsibility Cost Accounting in the Discussion

Abstract：The social responsibility accounting as a new accounting branch, more and more attention by people, it can not only make the enterprise better development, promoting the progress of accounting business the benefits, also is each person, so the responsibility cost accounting discussion become particularly important. This paper put enterprise as individuals to the whole society as the main body of the Angle, firstly in the social responsibility accounting responsibility cost definition and accounting scope, according to the necessity of responsibility cost accounting, compare and analyse all the opinion, scholars, and finally finds out some existing problems in question, combining with practice, it puts forward related Suggestions.
Key words：Social responsibility；The social responsibility accounting；Responsibility cost ；Responsibility cost accounting

目    录

一、 引言………………………………………………………………………………1
二、 社会责任会计中责任成本的概述………………………………………………2
（一）社会责任会计中责任成本的定义…………………………………………2
（二）社会责任会计中责任成本核算的内容范围………………………………2
（三）企业社会责任成本核算的必要性…………………………………………4
三、 我国企业社会责任成本核算中存在的问题及影响……………………………5
（一） 找不到规范的核算依据……………………………………………………5
（二）未提出具体的核算方法……………………………………………………6
（二） 未设置统一的会计科目……………………………………………………6
（四）采用哪种计量模式…………………………………………………………6
四、开展企业社会责任成本核算的建议……………………………………………7
（一）制定相应法律与法规是前提………………………………………………7
（二）政府部门的指导监督是保障………………………………………………7
（三）提高全民、企业素质是基础………………………………………………8
（四）设置统一的会计科目是条件………………………………………………8
（五）建立一套完整的责任成本核算体系十分必要……………………………8
（六）后续的奖惩机制要作为后盾………………………………………………10
五、结束语……………………………………………………………………………11
参考文献…………………………………………………………………………… 12

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