Analysis of Accounting Disclosure Mode for Strengthening Corporate Social Responsibility

摘要：

Corporate Social Responsibility (CSR) has become the social focus with the pressure of social problems, As we all know, accounting report and analysis have become an important instrument of strengthening CSR. The current situation and problems of Corporate Social Responsibility Accounting (CSRA) disclosure in China were analyzed firstly. Then, in the light of foreign feasible practice, the content, ways and future development of CSRA disclosure were presented. Finally, a mode of CSRA disclosure that fits Chinese enterprises was constructed. This mode attempts to strengthen CSR and promote the value of enterprises in China ultimately.

关键词： Corporate Social Responsibility Accounting Disclosure Disclosure Mode

作者: Wang Aiguo Zhang Zhihong

作者单位: School of Accounting, Shandong Economic University, Jinan, P.R. China, 250014

会议类型: 国际会议

会议名称: The 15th International Conference on Industrial Engineering and Engineering Management(IE&EM2008)(第十五届工业工程与工程管理国际学术会议暨中国机械工程学会第11次工业工程年会)

会议地点: 郑州

会议语种:英文

在线出版日期: 2008-09-20（万方平台首次上网日期，不代表论文的发表时间）