社会会计的发展:前景与挑战

L. Hutsalenko, T. Mulyk, L. Myskiv
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摘要

本文探讨了企业社会责任理念与可持续发展理念之间的关系。已经确定了可持续发展条件下企业的三个最重要组成部分,即经济、社会和环境。在经济学方法中,重点放在总收入最大流量形成的特殊性上。从生态学的观点出发,概述了可持续发展应确保生物和自然系统的完整性。经济实体稳定发展的社会组成部分的重点是人,其目的是维持社会和文化制度的稳定,特别是减少人民之间破坏性冲突的次数。一般认为,这种方法的一个重要方面是公平分配利益。社会责任涉及维护社会记录,编制和发布非财务报表,这使您能够记录社会任务的执行情况,这些任务间接或不完全地反映在会计系统中。介绍了社会会计的类型(社会责任会计(SRA),总影响会计(SEA),社会经济会计(SIA),社会绩效会计(SA)),并给出了它们的特点。给出了规范企业社会责任国际实践的国际标准(AA1000、ISO 26000)的规范。概述了社会责任报告的形成过程。给出了乌克兰根据GRI提交报告的商业实体数量的动态。概述了经济实体中社会会计组成部分形成的特点。对于大型企业来说,将阶段区分为:规划(确定阶段)、会计(确定范围并建立社会会计制度)、报告和审计(收集信息并向独立审计公司提供信息)是方便的。对于中小型企业,最好区分以下步骤:活动范围(研究企业的关键要素)、会计(设计和维护社会会计制度)、报告(向感兴趣的用户报告)。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
DEVELOPMENT OF SOCIAL ACCOUNTING: PROSPECTS AND CHALLENGES
The article considers the relationship between the concept of corporate social responsibility and the concept of sustainable development. The three most important components of enterprises under conditions of sustainable development, economic, social and environmental, have been identified. Emphasis is placed on the peculiarities of the formation of the maximum flow of total income in the economic approach. It is outlined that from the ecological point of view, sustainable development should ensure the integrity of biological and physical natural systems. The social component of the stability of the development of the economic entity is focused on people and is aimed at maintaining the stability of social and cultural systems, in particular, to reduce the number of destructive conflicts between people. It is generalized that an important aspect of this approach is the fair distribution of benefits. It is stated that social responsibility involves maintaining social records, preparing and publishing non-financial statements, which allows you to document the implementation of social tasks, which is indirectly or incompletely reflected in the accounting system. The types of social accounting (Social Responsibility Accounting (SRA), Aggregate Impact Accounting (SEA), Socio-Economic Accounting (SIA), Social Performance Accounting (SA)) are presented and their characteristics are given. The norms of international standards (AA1000, ISO 26000) regulating the international practice of social responsibility of business are given. The evolution of the formation of social responsibility reporting is outlined. The dynamics of the number of business entities of Ukraine that submit reports in accordance with the GRI is given. The peculiarities of the formation of the components of social accounting in economic entities are outlined. It is expedient for large enterprises to distinguish stages: planning (identification stage), accounting (determining the scope and setting up a social accounting system), reporting and auditing (collecting and providing information to an independent audit company). For medium and small enterprises it is advisable to distinguish the following steps: scope of activities (study of key elements of the enterprise), accounting (design and maintenance of social accounting system), reporting (reporting to interested users).
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