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| 建立中国企业社会责任会计的构想 | |
| 引用本文： | 吴祖明 ,陈国昌.建立中国企业社会责任会计的构想[J].郑州航空工业管理学院学报(管理科学版),1992(2). |
| 作者姓名： | 吴祖明 陈国昌 |
| 摘 要： | 本文以西方社会责任会计为引导,阐明建立我国企业社会责任会计的必要性与可能性,并对我国企业社会责任会计的核算体系、考核指标体系和监控体系提出了基本框架。 |
| 关 键 词： | 财务管理 责任会计 企业目标 消费者利益 社会目标 经济性 生态环境 |
Conception for Establishing Chinas Social Responsibility Accounting |
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| Wu Zuming Chen Guochang.Conception for Establishing Chinas Social Responsibility Accounting[J].Journal of Zhengzhou Institute of Aeronautical Industry Management,1992(2). | |
| Authors: | Wu Zuming Chen Guochang |
| Institution: | Wu Zuming Chen Guochang |
| Abstract: | From the West to china,the authors talk a lot about social responsibility accounting and the necessity and possibility of having our own. A basic frame work for its accounting system, check index system and monitor system has been brought forward. |
| Keywords: | financial management responsibility accounting business object customer benefit social object economic character ecological environment |
| 本文献已被 CNKI 等数据库收录！ | |