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Some Issues of Social Responsibility Accounting

Author: WuBeng
Tutor: ZhangXinMin
School: University of Foreign Trade and Economic
Course: Accounting
Keywords: Accounting Society Distorted accounting information Society Accountability
CLC: F230
Type: Master's thesis
Year: 2006
Downloads: 1880
Quote: 5
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Abstract


Nowadays, probing into the origin of the distorted accounting information andfinding the effective way to manage it are very important. The purpose of this paper is toclarity the social accountability of those concerned capability mechanisms;establish thesystem of social accountability assessment and then the distorted accounting informationcan be controlled effectively.This paper is composed of three parts: First part is the analysis of the relationship of accounting and society. Accounting andsociety are contacting tightly. To see from transverse section, accounting information arethe results of many concerned capability mechanisms function together;at the same time, itis offered to several society colony—the user of accounting information. To see fromlongitudinal section, accounting is the outcome of society development. As society goingahead, it develop and get perfect. On the other hand, it reacts to society actively. Second part is the summarization of society accountability. Society accountability iscoming into being as the relationship of accounting and society getting tightly. In this part,we bring forward the important concept of society accountability. Then, we classifydifferent society accountability according to different standard. At the end of this part, theimportance of society accountability is emphasized.Third part is the analysis of the subjects of society accountability and theresponsibility that different subject should perform.Forth part is mainly on the problem arise when the listed companies in our countryimplement society accountability, then some advice is given on it. As the listed companiesis the model of the whole companies, the background and the main problem arise when thelisted companies in our country implement society accountability is analyzed in this part,then some countermeasure and advice are given on the main problem.

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CLC: > Economic > Economic planning and management > Accounting > Accounting
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