摘要
循环经济是一种新型的可持续发展经济。企业是社会的企业,将企业的社会责任成本与企业的可持续发展结合起来,进行社会责任成本相关理论与实务研究,对于企业的长期发展具有重要的现实意义.本文从社会责任成本的界定入手,对国内外企业社会责任成本信息揭示的现状作了介绍与分析,并对循环经济下如何更有效地进行社会责任成本的信息揭示作了初步探讨。
Circular Economy is a new economy model of sustainable development. As a part of society, corporate should share the costs of social responsibility. It is of great importance for enterprise＇s long-term development to do some theoretical and practical research on costs of social responsibility. On the basis of the defination of social responsible costs, this paper first ananlyses the present situation about information disclosure on costs of social responsibility both in our country and abroad;then discuss in circular economy how to effectively disclose information of social responsible costs.
出处
《中央财经大学学报》
CSSCI
北大核心
2005年第8期76-80,共5页
Journal of Central University of Finance & Economics
关键词
循环经济
社会责任
社会责任成本
社会责任会计
信息揭示
Circular economy Social responsibility Costs of social responsibility Social responsibility accounting Information disclosure
作者简介
岳彦芳（1963-），女，河北人，中央财经大学会计学院副教授；袁晋芳（1980-），女，中央财经大学会计学院研究生。
