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企业嵌入社会责任的成本构成分析

周剑

南华大学学报:社会科学版2011,Vol.12Issue(6):46-48,3.
南华大学学报:社会科学版2011,Vol.12Issue(6):46-48,3.

企业嵌入社会责任的成本构成分析

Analysis on the Cost Constitution of Social Responsibility Embedded by Enterprises

周剑1

作者信息

  • 1. 湖南化工职业技术学院经管系,湖南株洲412003
  • 折叠

摘要

Abstract

The paper is based on the Application Guidelines for Internal Control No. 4-Social Responsibility to explain the meaning of corporate social responsibility. It analyzes the constitution of corporate social responsible cost by re-examining the corporate social responsibility from embedded position. And to strengthen corporate social responsible cost research, this paper proposes that corporate social responsible cost should be considered to the impact on corporate financial decision-making and be measured reasonably. It also proooses the research views of strengtheninz suoervision and regulating the information disclosure of social resoonsible cost.

关键词

社会责任成本/社会责任/企业

Key words

social responsible cost/social responsibility/enterprise

分类

管理科学

引用本文复制引用

周剑..企业嵌入社会责任的成本构成分析[J].南华大学学报:社会科学版,2011,12(6):46-48,3.

南华大学学报:社会科学版

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