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企业社会责任(CSR)在中国经历了理念启蒙、行动探索和社会共识的阶段。时至今日,一种东方化的“中国式责任”理念正激荡成型。社会责任构成国家软实力,铸就经济发展未来。2010年,“中国道路”、“中国特色”、“中国信心”再次成为世界关注的焦点,为企业铺就了一条明确而宽广的责任大道,并引发了会计学术界与实务界的震荡与思考,有力地推动着社会责任会计的发展与完善。
Corporate Social Responsibility (CSR) has undergone a period of conceptual enlightenment, action exploration and social consensus in China. Today, an oriental “Chinese-style responsibility” concept is being shaped. Social responsibility constitutes the country’s soft power and mold the future of economic development. In 2010, “China Road ”, “Chinese characteristics ”, “China’s confidence ” once again become the focus of attention of the world, laying a clear and broad avenue of responsibility for the enterprise, and led to the accounting academia and The real world turmoil and thinking, effectively promote the development and improvement of social responsibility accounting.