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ID:9384959
大小:49.83 KB
页数:12页
时间:2018-04-29
《分析会计信息披露模式 加强企业社会责任-毕业论文外文翻译》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、外文翻译AnalysisofAccountingDisclosureModeforStrengtheningCorporateSocialResponsibilityAbstract:CorporateSocialResponsibility(CSR)hasbecomethesocialfocuswiththepressureofsocialproblems.Asweallknow,accountingreportandanalysishavebecomeanimportantinstrumentofstrengtheningC
2、SR.ThecurrentsituationandproblemsofCorporateSocialResponsibilityAccounting(CSRA)disclosureinChinawereanalyzedfirstly.Then,inthelightofforeignfeasiblepractice,thecontent,waysandfuturedevelopmentofCSRAdisclosurewerepres-ented.Finally,amodeofCSRAdisclosurethatfitsChines
3、eenterpriseswasconstructed.ThismodeattemptstostrengthenCSRandpromotethevalueofenterprisesinChinaultimately.Keywords:CorporateSocialResponsibility;AccountingDisclosure;DisclosureMode1CurrentSituationandProblemsofCSRADisclosureinChinaAlongwiththerapiddevelopmentofecono
4、myinChina,thesocialproblems,suchasunfairincomedistribution,theincreasingemploymentpressure,severeresourcewaste,andenvironmentaldeterioration,etcaregettingobviously.Especiallyinrecentyears,somemultinationalcorporationsaskChinesecorporationsintheirsupplychaintoimplemen
5、tSocialAccountability8000(SA8000)tostrengthenCSRinChina.AndaccountingdisclosureisoneoftheimportantinstrumentsofstrengtheningCSR.InChina,therelevantstudiesaboutCSRAdisclosurebeganwith1990,buttherewasstillnocomparativelyperfectdisclosuremodeandsystematicdisclosuresyste
6、m.Inpractice,somecorporationshaveattemptedtodiscloseCSRinformation.Buttheircontentthatdisclosedisalittleandtheirwaysofdisclosurearenon一standard.ThepurposeofstrengtheningCSRcouldn'tbeachievedthroughCSRAdisclosure.Wecanseethat,atpresent,thestageofstudyingonCSRAdisclosu
7、remodeinourcountryisinprimarymoment.AndtherearestillmanyproblemsinCSRAdisclosureformostenterprisesinChina.Thenthissituationwouldbeillustratedindetail.Atfirst,thecontentofdisclosureinChina'scorporationisandisdifferentgreatlyinvariousenterprises,evenlyinthesameindustry
8、.Nowadays,therearefewcorporationsthatdiscloseCSRinformationcomprehensively.Manycorporationsjustdisclosetheircontributionstosocietyb
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