期刊论文

Moral Blind Spot and Long-term Mechanism of Corporate Social Responsibility Information Disclosure

中文

合肥工业大学学报(社会科学版)

1008-3634

2013

27

3

18-22

71072103:国家自然科学基金 jj20120705:华中师范大学职业与继续教育学院科研立项课题

本校为其他机构

社会责任会计的理论基础在西方资本主义社会大致经历了从新古典经济理论到合法性理论到相关利益者理论再到政治经济学理论这样一个历程。文章认为社会责任会计不仅关系到企业经营活动,还担负着协调社会关系的职责,因此,社会政治背景对责任会计的信息披露有着深远的影响。在社会主义市场经济背景下,对于企业社会责任的履行,一方面我们要通过不断完善各种法律规章制度来加以强化,另一方面还要发挥社会主义这一特性所决定的道德化育作用。由此,文章就特色社会主义市场经济环境下的企业社会责任会计提出道德与法制双轨并行的长效机制。

The theoretical basis of the social responsibility accounting in western capitalist society has experienced the process from new classical economic theory, to the theory of legitimacy, to the stake- holder theory, then to the theory of political economy. In this paper, it is pointed out that the social responsibility accounting is not only related to business activities, but also responsible for the coordi- nation of social relations. Therefore, the social and political background has far-reaching influence on the responsibility accounting information disclosure. For the fulfillment of corpora...