低碳经济下的企业社会责任会计探讨

发布时间：2018-02-27 18:40

本文关键词： 低碳经济社会责任会计环境贡献环境污染成本　出处：《生态经济》2017年06期 　论文类型：期刊论文

【摘要】：生态环境维护责任作为企业社会责任的内容之一,需要企业在内部建立社会责任会计体系,对其中的环境贡献以及环境污染成本进行核算。这对企业而言更有利于相关信息的披露,对整个社会而言有利于对企业社会责任的履行情况进行监督。从低碳经济这一大的背景出发,探讨了社会责任会计中有关于生态环境维护内容的会计要素确认、计量和信息披露,通过在生态环境维护责任方面进行会计处理,使得相关内容和信息能够独立于传统的会计。根据我国目前在生态环境维护责任方面的现状及出现的问题提出了一些建议。使得企业在低碳经济时代能够通过实施社会责任会计的相关内容,履行生态环境维护责任,促进经济与环境的良好发展。
[Abstract]:As one of the contents of corporate social responsibility, the responsibility of ecological environment maintenance requires enterprises to establish an accounting system of social responsibility within the enterprise. Accounting for the environmental contribution and the cost of environmental pollution. This is more conducive to the disclosure of relevant information for the enterprise. It is beneficial for the whole society to supervise the performance of corporate social responsibility. From the background of low carbon economy, this paper discusses the recognition of accounting elements of ecological environment maintenance in social responsibility accounting. Measurement and information disclosure, through accounting treatment in the area of ecological environmental maintenance responsibilities, This makes the relevant content and information independent of traditional accounting. According to the current situation and problems of ecological environment maintenance responsibility in China, some suggestions are put forward. This will enable enterprises to pass through the reality in the era of low carbon economy. The relevant contents of social responsibility accounting, To fulfill the responsibility of maintaining the ecological environment and promote the sound development of the economy and the environment.
【作者单位】：新疆财经大学会计学院;
【基金】：新疆维吾尔自治区2015年社会科学基金项目“新疆地区竞争性国有企业混合所有制改革问题研究”(2015CJY017)
【分类号】：F270

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