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如今纯粹的市场经济竞争逐渐演变为包含有社会责任和社会环境的竞争,推行企业在社会中所承担的社会责任已经成为趋势。社会责任的会计信息披露体系理论体系尚未建立,法律制度不够完善,需要建立完善社会责任会计信息披露的法律法规体系,以及完善的社会责任会计信息披露制度。
Now purely market economy competition has gradually evolved into a competition that includes social responsibility and social environment. It is a trend that the corporate social responsibility undertaken by enterprises should be promoted. The system of accounting information disclosure system for social responsibility has not yet been established and the legal system is not perfect enough. Therefore, we need to establish and improve the laws and regulations system for the disclosure of accounting information for social responsibility and the perfect disclosure system of accounting information for social responsibility.