【作者】 许云芳； 朱卫东；

【Author】 Xu Yun-fang Zhu Wei-dong (School of Management, Hefei University of Technology, Hefei, 230009)

【机构】 合肥工业大学管理学院；

【摘要】 增值会计是企业社会责任会计的一个分支。本文采用职工薪酬在增加价值中的比重即职工所得率反映企业履行社会责任的现状,实证研究该比率与净资产收益率的相关关系,并对研究结果进行总结,对产生原因加以分析,最后提出相应的对策建议,以期对构建和谐社会、落实企业社会责任有所裨益。更多还原

【Abstract】 As a branch of Social Responsibility Accounting, Value-Added Accounting is becoming more and more important. In this paper we use Employee Income Rate, which represents the proportion of employee compensation in value added, to reflect status of companies’ social responsibilities. By means of the software SPSS, we empirically research the correlation of Employee Income Rate and the Return on Net Assets and summarize the results. On the base of the analysis of the reasons, we put forward corresponding suggestions, hoping to constructing harmonious society and fulfilling social responsibilities better.更多还原