英文摘要

• 来源期刊: 财会通讯：下
• 学科: 社会科学
• 关键词: 《财会通讯》 英文摘要 期刊 编辑工作
• 年，卷（期）: chtxx_2013,（3）
• 页码范围: F0003-F0003
• 页数: 1页
• 分类号: G353.23

摘要

With the rapid development of economy, the enterprise has attracted more and more attention in performing the social responsibility. The social responsibility accounting of our country, belonging to the stage of exploration in theory and practice, need to he urgently improved and enhanced in n many parts of practical operation. Improving China＇s practices of social responsibility accounting from the viewpoint of sustainable development, we should Fully take the actual condition of China into account and formulate a kind of practical rules which are more practical and operable. This article first literature reviews how China＇ s scholars learn social responsibility accounting from Western countries in different angles.Then in connection with our country＇ s stage of economic restructuring and sustainable development requirements, the article analysis the main practical problems of social responsibility accounting in current China. At last, the article puts forward some suggestions to improving practicle social responsibility accounting from the view point of sustainable development.