试探不确定性与社会责任会计的核算内容

社会责任会计是从宏观经济角度入手,对企业经营活动的社会影响和环境影响进行计量和报告,其中包括有关社会责任履行情况的数据收集、计量以及公允的将收集的数据及时反映出来。它把企业的成本放入整个社会成本体系之中,从全社会的角度研究企业活动的“外部效应”,使得会计开始肩负起反映企业社会责任的使命。但社会责任会计所核算的一些数据具有不确定性,因此,慎重对待不确定性对社会责任会计显得尤其重要。

Sound out the True and Community Responsibility Accountant's Accounting Content

The community responsibility accountant proceeds with macroeconomy angle, measuring to enterprise's business activities social influence and environmental impact and report, include the data collection , measurement and just and sound reflecting in time the data collected about the degree of performance of community responsibility. It puts the cost of enterprises into the whole social cost system, studies " external effect " of the enterprise activity in terms of the whole society, make the accountant begin to undertake the mission of reflecting enterprise's community responsibility. But some data that the community responsibility accountant checked and calculated have uncertainty, so, treating uncertainty will seem especially important to the community responsibility accountant cautiously.