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-資料下載頁
2025-05-12 16:43本頁面
【導(dǎo)讀】我們都知道,會(huì)計(jì)報(bào)告和分析已成為加強(qiáng)企業(yè)社會(huì)責(zé)任的重要手段?？尚械膶?shí)踐、內(nèi)容、方法及未來的發(fā)展CSRA模式。最后，構(gòu)建適合中國企業(yè)社會(huì)責(zé)。這個(gè)模式試圖加強(qiáng)企業(yè)社會(huì)責(zé)任，促進(jìn)中國企業(yè)的最終價(jià)值。力、資源浪費(fèi)嚴(yán)重、環(huán)境惡化等日益突出。特別是近年來，一些跨國公司要求中國企。業(yè)在供應(yīng)鏈環(huán)節(jié)中實(shí)施社會(huì)責(zé)任8000來加強(qiáng)中國企業(yè)的社會(huì)責(zé)任。這使得無法通過企業(yè)社會(huì)責(zé)任會(huì)。此外，由于缺乏統(tǒng)一的標(biāo)準(zhǔn)，企業(yè)社會(huì)責(zé)任的內(nèi)容差別很大。數(shù)企業(yè)只是對(duì)企業(yè)社會(huì)責(zé)任信息披露敷衍了事以應(yīng)對(duì)政策。目前，大多數(shù)公司仍然使用書面敘。超過定量披露，非會(huì)計(jì)基礎(chǔ)信息居于主導(dǎo)地位。在實(shí)踐中，企業(yè)社會(huì)責(zé)任信。息通常由傳統(tǒng)會(huì)計(jì)主體反映而不是基于社會(huì)責(zé)任相應(yīng)的會(huì)計(jì)主體。自愿承擔(dān)企業(yè)社會(huì)責(zé)任可以獲得公眾的。強(qiáng)履行企業(yè)社會(huì)責(zé)任的能力。此同時(shí)也應(yīng)關(guān)注中國的實(shí)際情況。經(jīng)營收入的重要前提表現(xiàn)為其他企業(yè)社會(huì)責(zé)任。所作出的貢獻(xiàn)，產(chǎn)品和服務(wù)。
【正文】 re， 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。 operation activities on society such as environmental statement, human resource inventory report and other specialized written report. (2)Mediumsized and partial large enterprises could add some items of CSR into traditional financial reporting. For example, facilities used to environmental control can be listed in the assets section and future expenditure on pollution treatment can be listed in liabilities section of Balance Sheet(B. S.).In Ine Statement， some items can be set up separately such as“ environmental control expense， environmental greening expense，” public welfare and donation expenditure and so on[8].Regarding to the unquantifiable information， corporations still need use the way of written narrative to disclose. (3)Large business, especially the listed pany, should make independent CSR Report. For example，“ CSR Balance Sheet can be used to reflect the quantity and position of assets and liabilities on CSR.“ CSR Ine Statement can be used to reflect accounts balance and profits on CSR。 11 “ CSR cash flow statement can be used to dynamically reflect the changes of cash and cash equivalents on CSR. Besides， corporates could make supplementary statement, such as Social Influence Report，“ Added Value Statement”，“ Ratio Analysis Statement， and could design the architecture of statement according to their own characteristics. 2. 4 Innovation of future mode Construction of CSRA disclosure mode is a dynamic process and is a process of continuous improvement. Along with the continuous innovation of Inter and puter technology, the future mode of CSRA disclosure should develop towards eletronicalization and present，many corporations begin to disclose electronic CSR information by Inter. This technology provide new instrument of strengthening CSR. Firstly， the ways of disclosure have been informative. With the help of Inter and IT, corporations could provide CSR information more easily and quickly. For example， by inserting searching function into working CSR Report， users just need input relevant words to search related CSR information. Secondly, disclosure should be in time. Corporates needn39。t disclose CSR at the end of the year in the working mode of information disclosure. They could disclose welltimed CSR according to own conditions and users39。 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： 指導(dǎo)教師 （簽名） 年 月 日 建議成績（百分制） 評(píng)閱小組或評(píng)閱人對(duì)外文翻譯的評(píng)語： 評(píng)閱小組負(fù)責(zé)人或評(píng)閱人 （簽名） 年 月 日 建議成績（百分制）
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