南华大学学报：社会科学版2011，Vol.12Issue(6)：42-45,4.
“两型社会”下钢铁企业社会责任会计指标评价体系研究
Research on Social Responsibility Accounting Index System of Iron and Steel Company in ＂Two Types of Society＂
摘要
Abstract
Corporate social responsibility has now become a global trend, so it has been valned by theoretical study and practice. Whether the company is in compliance with the social responsibility and how to evaluate the extent and intensity of corporate social responsibility is the focus of businesses and the whole society. In this paper, based on the iron and steel enterprise of their own characteristics, we developed a set of evaluation index system of CSR for the iron and steel enterprise by studying the current status of the iron and steel industry, which is helpful to provide the theoretical and technical support for the construction and development of the iron and steel CSR. In the end, the evaluation system constructed above was applied on WuGang Iron＆Steel Co. , Ltd and HuaLing Iron＆Steel Co. , Ltd, which is aimed at evaluating the fulfillment of their social responsibility.关键词
两型社会/钢铁企业/社会责任/会计指标体系Key words
＂two types of society＂/iron and steel company/socia! responsibility accounting/index system分类
管理科学引用本文复制引用
阳秋林,代金云..“两型社会”下钢铁企业社会责任会计指标评价体系研究[J].南华大学学报：社会科学版,2011,12(6):42-45,4.基金项目
国家社科基金项目“‘两型社会’建设中的企业社会责任会计指标评价体系研究”资助 （）
