Acta Metallurgica Sinica(English letters)

• 经济探索 • 上一篇    下一篇

通信企业的社会责任会计体制探讨

刘跃   

  1. 重庆邮电学院 管理学院
  • 收稿日期:2002-09-06 修回日期:1900-01-01 出版日期:2003-01-30

ADiscussionaboutthesocialresponsibilityaccountingsystemintelecommunicationenterprises

LIU Yue   

  1. School of Management; CUPT
  • Received:2002-09-06 Revised:1900-01-01 Online:2003-01-30

摘要: 随着社会经济的发展,人们越来越要求企业能将所承担的社会责任及其所带来的经济效益和社会效益以会计核算的方式具体描述出来。本文就以通信业所应承担的社会责任作了基本概述,并对其社会责任会计体系的框架进行大致的描述,目的是使我们能够对通信业的社会责任有一个更加清晰的认识,并且能够通过这个体系量度出通信企业的社会价值并最大限度地提升这种价值。

关键词: 通信企业, 社会责任会计体制

Abstract: As the development of economy, it has been more and more demanded that enterprises describe their social responsibility and the economical and social benefits they bring with accounting system. This paper tries to summarize the social responsibility of telecommunication industry and describe the framework of its social responsibility accounting system. The purpose is to make us have a better understanding of the social responsibility of telecommunication industry and able to measure its own value so as to r...

Key words: telecommunicationenterprise, socialresponsibilityaccountingsystem

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