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Research of Accounting System for Social Responsibility in China

Author: JinMan
Tutor: ShiYingMing
School: Shanghai Maritime University
Course: Accounting
Keywords: Social Responsibility Accounting Accounting system Recognition, measurement Log report
CLC: F275
Type: Master's thesis
Year: 2005
Downloads: 1105
Quote: 11
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Abstract


With the continuous development of the social, economic, and enterprises in which the environment has undergone tremendous changes. The pursuit of the goals of the enterprise, is no longer a pure profit maximization, but the maximization of shareholder wealth maximization or social value. Corresponding object of accounting services are no longer limited to enterprises, but a series of related interest groups, and therefore balance the various interest groups, social responsibility accounting. Than the traditional accounting model, the social responsibility of accounting for the first time to get rid of the restrictions of local interest objectives to examine the social impact of the production and operation activities, up from a macro. 1968, the U.S. accounting scholars David F Linno Davis (David F Linowes) published a paper entitled \. Social Responsibility Accounting in the development process of the 30 years abroad, after accounting theory and practical circles of unremitting efforts, has been made in the research, but in China it is still in the theoretical stage. The purpose of this paper is based on full understanding of our corporate social responsibility, the analysis of the feasibility of the establishment of social responsibility accounting, and further explore the social responsibility accounting system suitable for the characteristics of Chinese enterprises. The thesis consists of the following parts: the first part from the basic meaning of social responsibility accounting, the theoretical basis of social responsibility accounting measurement theory three aspects of the basic theory of the social responsibility accounting introduced. The second part of the argument from all aspects of corporate, national and social social responsibility accounting system is established in our country, is also feasible. The third part of the recommendations the social responsibility accounting division of the elements of social assets and liabilities, the social costs and social benefits of four, respectively, its recognition and measurement, and existing theory on the basis of the applicable measurement methods. Part IV proposes a combination of the social responsibility accounting and current accounting system, to existing accounting account system as the basic framework, records of social responsibility matters through the creation of social responsibility accounting related subjects. The fifth section describes the status abroad and our social responsibility information disclosure, and corporate social responsibility accounting information disclosure model to explore.

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