A Study of the Accounting Information Disclosure Mode of Corporate Social Responsibility in China Based on Circular Economy

摘要：

The fully accounting information disclosure of the corporate social responsibility is one of the most important measures to standardize the development of circular economy. This paper analyzes the current status and problems of the accounting information disclosure of the social responsibility in China Corporation, based on the demand changes of accounting information that the corporate internal and external stakeholders require in circular economy. On the basis of this, It also summarizes that should be disclosed eight contents of social responsibility, such as the sustainable development, the ecological environment maintenance, the natural resources compensation, the business ethics performances and the social responsibilities to the consumers, employees, government, society and local communities, etc.. Finally this paper proposes the two modes of the accounting information disclosure for different sizes of businesses.

关键词： Circular economy (CE) corporate social responsibility (CSR) social responsibility accounting (SRA) information disclosure simple mode standard mode

作者: LI Hui

作者单位: School of Economic and Management, Tianjin University of Technology and Education,China, 300222

会议类型: 国际会议

会议名称: 2010 International Conference on Management Science and Engineering(2010年管理科学与工程国际学术研讨会)

会议地点: 成都

会议语种:英文

页码: 193-197

在线出版日期: 2010-11-01（万方平台首次上网日期，不代表论文的发表时间）