论我国企业社会责任会计信息披露的改进

摘   要

随着社会的进步、经济理论的不断发展, 社会责任会计作为一个新兴的会计分支学科应运而生，社会责任会计的出现适应了现代社会的发展趋势。根据我国企业的实际情况，我国企业社会责任会计信息披露体系也应有其独特的模式。建立和完善企业社会责任会计信息披露体系，有利于我国市场经济的健康发展。

关键词：社会责任；  会计信息；   披露
Abstract

With the rapid development of economic theroies and social progress, social responsibility accounting has brought up as a new branch of accounting,and its emergence just goes smoothly with the way of development in our modern society. According to the actual situation of Chinese enterprises, China's corporate social responsibility accounting information system should also have its own unique pattern. Establish and improve corporate social responsibility accounting information disclosure system is conducive to the healthy development of China's market economy.

Keywords: social responsibility；accounting information；disclosure
 

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】