中国企业社会责任会计环境分析

简要介绍了企业社会责任会计的含义,从宏观和微观两个方面分析了我国实施企业社会责任会计的环境和条件,指出我国已基本具备了实施企业社会责任会计的宏观环境,但还需加强会计人员素质和改善会计工作条件。

Analysis on Chinese Enterprises'Social Responsibility Accounting Environment

This paper briefly introduces the connotations of enterprises＇ social responsibility accounting, analyzes the environment and condition of carrying out enterprises＇ social responsibility accounting in China from macroscopic and microscopic aspects, and points out that our country has basically possessed the macroscopic environment of carrying out enterprises＇ social responsibility accounting, but still needs improving the qualities and the working conditions of the accountants.