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1、我國社會(huì)責(zé)任會(huì)計(jì)理論研究的綜述伴隨經(jīng)濟(jì)全球化趨勢的愈演愈烈以及跨國公司的不斷發(fā)展壯大,人們對企業(yè)的認(rèn)識(shí)也在不斷的發(fā)展變化:從早期將企業(yè)單純地看作是一個(gè)為盈利而存在的經(jīng)濟(jì)組織,到逐漸認(rèn)識(shí)到企業(yè)作為社會(huì)的一分子,除了經(jīng)濟(jì)責(zé)任之外,還擔(dān)負(fù)有其他責(zé)任。國內(nèi)外的許多研究已經(jīng)證明,企業(yè)積極承擔(dān)社會(huì)責(zé)任,從短期來看可能會(huì)耗費(fèi)一定的企業(yè)資源,但從長期來看,承擔(dān)社會(huì)責(zé)任給企業(yè)帶來的諸如樹立良好企業(yè)形象,提升企業(yè)品牌價(jià)值等長期效益是十分巨大的。正是出于以上考慮,越來越多的企業(yè)也正在逐漸認(rèn)識(shí)到承擔(dān)企業(yè)社會(huì)責(zé)任的重要性。但企業(yè)如何向外界報(bào)告、披露自己已經(jīng)履行的社會(huì)責(zé)任的情況?我國從20世紀(jì)90年代就開始了對社
2、會(huì)責(zé)任會(huì)計(jì)的規(guī)范研究。本文即是從研究方法的角度,對我國社會(huì)責(zé)任會(huì)計(jì)的研究情況進(jìn)行綜述。社會(huì)責(zé)任會(huì)計(jì)規(guī)范研究(一)社會(huì)責(zé)任會(huì)計(jì)的涵義organizationsystemandworkingmode,theselectionofanumberofmunicipalstrengtheninggrouptobuildinnovationandstrengthentheorganizationofthebasiclevelorganizationsadvancedmodel.(seven)themanualworkoftheCommunistYouthLeagueOrganizationpubl
3、ished<>and<>Leaguebranchofmanualwork,topromotetheuseoftwomanualsinthecity'sorganizationsatvariouslevels.Thecountycommittee,directlyunderthegroup(work)isunderthejurisdictionofgrassrootsLeagueandgroup(total)usingbranchratioshallnotbelessthan70%.Three,tofurtherstrengthenthegroup'sleadershipandteamb
4、uilding(a)tostrengthentheleague'sleadershipatalllevelsofconstruction.ContinuetodoagoodjobofmunicipalPartyCommitteeOrganizationDepartment"onthestrengtheningoftheCommunistYouthLeaguecadresmanagementopinionsimplementation.Topromotethegroupcounties(autonomouscounties,cities)Commissionandcitydirectly
5、underthegroup(workers)appointedtocarryoutthe"Five"teambuildingactivities.ImprovetheLeagueAssociationDepartmentworkingmechanism.ConscientiouslyfulfillthedutiesofCO,combinedwiththecitygroupdirectlyunder(the)Committeeofthegeneralelectionandtheadjustment,activelyjointlywiththeunitwherethepartyorgani
6、zationdepartmentgoodgroupleadershipselectionwiththework.DoagoodjobinmunicipalPartycommitteeassistantcommitteeleadershipandleadingcadresoftheannualassessmentwork,adheretoandimprovetheassistantsecretaryoftheCommunistYouthLeaguetalksystemgroupToweaveindividualconversationandcollectiveconversation,t
7、ostrengthenthecommitteesofalllevels,theStandingCommitteeoftheStandingCommittee,theestablishmentofasoundsystemofcentralgrouplearning,thesystemofinvestigationandstudy,thesystemofimportantissuesandthereportingsystem.(two)tostre
