期刊论文

中文

南华大学学报(社会科学版)

1673-0755

2002

3

4

16-20,24

10.3969/j.issn.1673-0755.2002.04.005

湖南省教育厅资助课题 （编号 :4 - 99-JY -C14 8）；

本校为第一机构

文章通过对社会责任在我国企业的履行情况的调查和对其调查结果进行认真的剖析,分析了社会责任会计在我国企业难以实施的原因,并重点提出我国企业建立有中国特色的社会责任会计势在必行.

Through a thorough research and analysis on carrying out Accounting for Social Responsibility in Chinese enterprises,this paper explained why it's so difficult to enforce Accounting for Social Responsibility in China.It also suggested that it is imperative to carry out Accounting for Socia...