【摘要】 社会责任会计20世纪60年代末第一次出现在美国,后来在世界各国得到广泛传播,是一个颇受政府和社会公众欢迎、具有发展潜力的会计学研究和实践的新领域。在我国目前特定的社会经济条件下,实施社会责任会计还存在一定的困难,文章对这些难点进行了分析,并提出了相应的对策。更多还原

【Abstract】 The social responsibility accounting has risen in the United states by the end of 1960’s. Then, it spreads around the world. It is welcome to the government and the public, and it is a new field in accounting with great potential. But, on our special society and economy conditions,it is difficult to implement the social responsibility accounting. The dissertation will analyze the difficulty and present some suggestion.更多还原