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英语翻译"本文主要借助规范分析法,首先对国内外关于企业社会责任会计的研究成果进行回顾和梳理.然后界定社会责任会计的相关概

来源:学生作业帮 编辑:作业帮 分类:综合作业 时间:2024/05/10 06:03:56
英语翻译
"本文主要借助规范分析法,首先对国内外关于企业社会责任会计的研究成果进行回顾和梳理.然后界定社会责任会计的相关概念,进一步阐述企业社会责任会计信息披露的重要性.随后再结合国外和国内企业社会责任会计信息披露的现状,着重分析我国企业社会责任会计信息披露存在的问题的产生原因.最后就这些原因,本文对我国企业社会责任会计信息披露的完善提出合理建议,可以从以下这些方面来构建时候我国企业的披露模式:企业强化社会责任会计信息披露的监督,国家对企业社会责任会计进行立法监控并加强第三方对企业社会责任会计的审计;通过相关法律法规来规范企业社会责任会计的履行;使用统一的处理方法对经济活动进行计量,并采用统一的报表对最终结果加以披露;对报表的编制采取多种形式;重点强化企业财务从业人员和内部工作人员的社会责任意识."
This paper mainly through normative analysis , first of all domestic and foreign research results about corporate social responsibility accounting review and sort and then define the concepts of social responsibility accounting , further elaborated the importance of corporate social responsibility accounting information disclosure . Then rejoined abroad and the status of domestic corporate social responsibility accounting information disclosure , the analysis focuses on the causes of corporate social responsibility accounting information disclosure issue exists . Finally these reasons , the paper put forward reasonable proposals to improve our corporate social responsibility accounting information disclosure from the following these aspects of China's enterprises to build when disclosure model : Corporate social responsibility to strengthen oversight of accounting information disclosure , the state of corporate social responsibility accounting legislation to monitor and strengthen corporate social responsibility accounting for a third party audit ; through the relevant laws and regulations to standardize corporate social accounting obligations ; using a unified approach to the measurement of economic activity , and unified statements be disclosed on the final result ; preparation of reports on various forms ; focusing on enhancing awareness of the social responsibility of financial practitioners and internal corporate staff . "