會(huì)計(jì)信息披露外文翻譯--分析會(huì)計(jì)信息披露模式加強(qiáng)企業(yè)社會(huì)責(zé)任-預(yù)覽頁(yè)
【正文】 way， CSR 9 could be strengthened really. 2. 2. 2 Practice choice of China It need utilize the relevant foreign practices to make clear the content of Chinese CSRA disclosure， in the meantime the actual circumstances of China should be concerned. Based on summarizing the related researches in this area, we think that at least the content of CSR disclosure for China enterprises should include such five parts. (1)The contribution made to ine. Ine is the important precondition for the performance of other CSR. Only the level of earning exceeds social average level， corporations could make certain financial resources to perform CSR. Therefore, the information on ine is not only the content of traditional financial disclosure but also the prime content of CSRA disclosure. (2)The contribution made to improvement of environment. The environment discussed here includes two types. One is the ecological environment. Generally corporations operate to maximize their interests， but their operating activities often neglect public interests and damage the ecological environment. So it is necessary for corporations to be responsible for making effective measures to control environmental pollution and maintain ecological balances. The other is the social economic environment. Corporate development relies on their social economic environment. So corporates should ply with mercial morality strictly to disclose CSR. (3)The contribution made to human resources. Knowledge economy makes human resources be the significant factor. Investment to Human resources can bring great economical benefit not only to corporations but also to human being which derived from the improvement of employee39。s conditions， Chinese corporations should use different ways according to different corporate scale in order to strengthen CSR. (1)Small and partial mediumsized enterprises(SME ) could use written narrative to disclose their content. It is unrealistic to require SME to disclose too much for surviving and developing are their principal problems. There are two reasons for SME to use this way to illustrate their CSR disclosure. One is that they bear limited CSR， and the other is the professional qualities of their accounting personnel have difficulty to meet high disclosure requirement. Therefore， SME should use some simple ways to disclose corporate influences on society. Some informal styles or words can be used to illustrate the influence of enterprises39。 requirements. Lastly， diversified ways of disclosure can be presented. For example， corporates could make use of puter module to achieve manmachine interactive CSR disclosure， or make use of all kinds of diagrams to reflect more intuitive CSR, or make use of image and sound to introduce their CSR achievement and so on， thus make the interface of CSR disclosure more beautiful and humanistic. 3 Conclusions Faced the large pressure from international market , dilemma of ecoenvironment , and the requirement about selfdirected innovation， a mode of CSRA disclosure for China enterprises must be constructed to strengthen CSR and promote corporations to survive and in the content of disclosure, corporations should fully disclose the information on traditional ine as well as the information on improvement of environment， human resources, product service , social welfare and so on. Secondly in the ways of disclosure， corporations should use different ways according to respective could use simple ways such as written narrative, adding CSR items into traditional statement and so on. Large business should make independent CSR Report to disclose CSR in detail. Lastly， a point should be noticed that the construction of CSRA disclosure mode is a dynamic process that needs to be improved continuously. As the development of modern science and technology, the mode of CSR disclosure should be continue to innovate. Only gradually promoting and improving the mode in practice, could CSR of China be strengthened really and could corporate value be promoted ultimately. 12 外文翻譯考核表 指導(dǎo)教師對(duì)外文翻譯的評(píng)語(yǔ)： 指導(dǎo)教師 （簽名） 年 月 日 建議成績(jī)（百分制） 評(píng)閱小組或評(píng)閱人對(duì)外文翻譯的評(píng)語(yǔ)： 評(píng)閱小組負(fù)責(zé)人或評(píng)閱人 （簽名） 年 月 日 建議成績(jī)（百分制）
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