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企业一般都以追逐经济利益最大化作为其生产经营的主要目标,进而实现股东利益最大化。在这一目标的驱使下,虽然企业自身取得了长足的发展,但却在一定程度上带来了非常严重的社会问题,如生态资源遭到严重破坏、环境遭到严重污染、职工的权益得不到保护、消费者的权益受到严重侵害等。正是由于这些社会问题尤其是环境问题的出现,使得社会责任会计应运而生。文章对我国社会责任会计信息披露问题进行了探讨。
Enterprises are generally chasing the maximization of economic interests as their main goal of production and management, and thus maximize the interests of shareholders. Driven by this goal, although the enterprises themselves have made considerable progress, they have brought about very serious social problems to some extent. For example, the ecological resources have been severely damaged, the environment has been seriously polluted, the rights and interests of workers Without protection, the rights and interests of consumers are seriously infringed upon. It is precisely because of these social problems, especially the emergence of environmental issues, making social responsibility accounting came into being. The article discusses the issue of social responsibility accounting information disclosure in our country.