我国航空公司社会责任会计核算体系构建

发布时间：2018-04-28 23:05

本文选题：航空公司 + 社会责任　；参考：《财会月刊》2017年34期

【摘要】：航空公司由于自身的行业属性比较特殊,具有航油消耗量大、二氧化碳排放量逐年增长、航空噪音污染严重等特征。为了推动航空公司社会责任会计实务发展,结合航空公司运营特点,从航空公司社会责任会计确认、计量、记录和报告四个方面构建航空公司社会责任会计核算体系。制定社会责任会计准则、企业内部建立社会责任组织机构、培养高素质社会责任会计人才能够保障航空公司社会责任会计核算体系的运行。
[Abstract]:Because of its special industry attribute, airlines have the characteristics of large aviation oil consumption, increasing carbon dioxide emissions and serious aviation noise pollution. In order to promote the development of airline social responsibility accounting practice, the social responsibility accounting system is constructed from four aspects of airline social responsibility accounting recognition, measurement, recording and reporting. The establishment of social responsibility accounting standards, the establishment of social responsibility organization within the enterprise, and the training of high-quality social responsibility accounting personnel can ensure the operation of the social responsibility accounting system of airline companies.
【作者单位】：中国民航大学经济与管理学院;
【分类号】：F560.5;F562.6

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