A Brief Analysis of Enterprise Social Cost Accounting Confirmation and Measurement

DOI

10.2991/jahp-19.2019.70How to use a DOI?

Keywords

social responsibility; the social cost of enterprise; accounting confirmation; accounting measurement

Abstract

When an enterprise wants to bear social responsibility, it is necessary to spend the corresponding expenditure, and this part of the expenditure is the social costs of enterprises. On the one hand, the existence of social costs of enterprises which have the same technology and products of different enterprises have a difference in social costs, this difference determines the differences in competitiveness of enterprises, for the production and operation of enterprises in the process of social costs necessary. On the other hand, enterprises in the pursuit of their own benefits and at the same time, should also ensure that its commitment to the corresponding social responsibility. However, for a long time, in the evaluation of enterprise efficiency, China's emphasis on economic efficiency and neglect of social benefits, or because of the lack of evaluation system cannot be evaluated. On the one hand, the enterprise social cost is not standardized to confirm the method, it is difficult to measure. On the other hand, the corporate social responsibility is limited, the enterprise should be reasonable to divest the limit of the social cost burden, to assume the part that should bear. Therefore, it is urgently needed to study the accounting confirmation and measurement of the social cost of the enterprise, so as to establish the theoretical basis for the objective evaluation of the social benefits of the enterprise and learn the theory of social costs and practical experience from the western developed countries and take China's enterprises as the research object, this paper studies the contents and characteristics of social cost, and on this basis, it improves the basic theory of accounting recognition and measurement of social cost of enterprise in China, and then puts forward the policy suggestion of accounting reflection of social cost of enterprise in our country, and finally forms the conclusion.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Xuemei Chen
PY  - 2019/09
DA  - 2019/09
TI  - A Brief Analysis of Enterprise Social Cost Accounting Confirmation and Measurement
BT  - Proceedings of the 4th International Conference on Economy, Judicature, Administration and Humanitarian Projects (JAHP 2019)
PB  - Atlantis Press
SP  - 330
EP  - 334
SN  - 2352-5428
UR  - https://doi.org/10.2991/jahp-19.2019.70
DO  - 10.2991/jahp-19.2019.70
ID  - Chen2019/09
ER  -