棋牌大全下载安装

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                    1. 当前位置: 代写一篇论文多少钱 > 会计论文 > 新时期会计师事务所应承担的社会责任

                      新时期会计师事务所应承担的社会责任

                      时间:2019-03-06 11:59作者:潘鹤麟
                      本文导读:这是一篇关于新时期会计师事务所应承担的社会责任的文章,习近平总书记在十九大报告中指出:“经过长期努力,中国特色社会主义进入了新时代,这是我国发展新的历史方位”。中国特色社会主义进入了新时代,标志着我国经济发展也进入了新时代。

                        摘    要: 本文从揭示新时代的中国经济开始,通过企业社会责任的概念引出了新时代会计师事务所的社会责任的内涵,从而确认“建设现代化经济体系”是注册会计师、会计师事务所、注册会计师行业在新时代共同的社会责任。

                        关键词:棋牌大全下载安装 新时代; 会计师事务所; 社会责任;

                        一、科学认识新时代的中国经济

                        XIJINPINGZONGSHUJIZAISHIJIUDABAOGAOZHONGZHICHU:“JINGGUOZHANGQINULI,ZHONGGUOTESESHEHUIZHUYIJINRULEXINSHIDAI,ZHEISHIWOGUOFAZHANXINDELISHIFANGWEI”。ZHONGGUOTESESHEHUIZHUYIJINRULEXINSHIDAI,BIAOZHIZHEWOGUOJINGJIFAZHANYEJINRULEXINSHIDAI。WOGUOJINGJIZHENGCHUYUYIGEGAOSUZENGZHANGXIANGGAOZHILIANGFAZHANDEJIEDUAN,XIANGYAOSHUNLISHIXINGFAZHANFANGSHIZHUANBIAN、JINGJIJIEGOUYOUHUA、ZENGZHANGDONGLIZHUANHUAN,XUYAOWOMENBAJIANSHEXIANDAIHUAJINGJITIXIFANGZAIGUOJIAFAZHANDEZHONGYAOWEIZHISHANG。YAOQIUWOMENBIXUJIANCHIZHILIANGDIYI、XIAOYIYOUXIANDEYUANZE,SHENRUTUIJINGONGJICEJIEGOUXINGGAIGE,TUIDONGJINGJIFAZHANZHILIANGBIANGE、XIAOLVBIANGE、DONGLIBIANGELAISHIXIANQUANYAOSUSHENGCHANLVDETIGAO,ZHELIJIAKUAISHITIJINGJI、KEJICHUANGXIN、RENLIZIYUANXIETONGFAZHANDECHANYETIXIJIANSHE,ZHELIGOUJIANSHICHANGJIZHIYOUXIAO、WEIGUANZHUTIYOUHUOLI、HONGGUANDIAOKONGYOUDUDEJINGJITIZHI,SHIWOGUOJINGJICHUANGXINLIHEJINGZHENGLIBUDUANZENGQIANG。

                      棋牌大全下载安装   XINSHIDAIDEZHONGGUOZAIJIANSHEXIANDAIHUAJINGJITIXIZHONGMIANLINZHELIUDARENWU。YISHISHENHUAGONGJICEJIEGOUXINGGAIGE;ERSHIJIAKUAIJIANSHECHUANGXINXINGGUOJIA;SANSHISHISHIXIANGCUNZHENXINGZHANLVE;SISHISHISHIQUYUXIEDIAOFAZHANZHANLVE;WUSHIJIAKUAIWANSHANSHEHUIZHUYISHICHANGJINGJITIZHI;LIUSHITUIDONGXINGCHENGQUANMIANKAIFANGXINGEJU。

                        XINSHIDAIDEZHONGGUOJINGJISHIYAODONGYUANQUANSHEHUIDELILIANG,BUDUANJIFAQUANSHEHUICHUANGZAOLIHEFAZHANHUOLI,YONGXINDEFAZHANLINIANLAIJIANSHEXIANDAIHUAJINGJITIXI,NULISHIXIANGENGGAOZHILIANG、GENGYOUXIAOLV、GENGJIAGONGPING、GENGKECHIXUDEFAZHAN。

                        二、准确定位企业的社会责任

                        QIYESHEHUIZERENDEGAINIANZUIZAOSHIYOUYINGGUOXUEZHEXIEERDUNZAI1924NIANTICHU,TARENWEIQIYEDESHEHUIZERENSHIYUGONGSIJINGYINGGUANLIZHEMANZUCHANYENEIWAIGEZHONGRENLEIXUQIUDEZERENXIANGYIZHI,BINGRENWEIQIYEDESHEHUIZERENYINGGAIHANYOUDAODEDECHENGFEN。

                      棋牌大全下载安装   FULIMAN(1984)SHOUCIZAI《ZHANLVEGUANLI:LIYIXIANGGUANZHEGUANLIDEFENXIFANGFA》ZHEIBENSHUZHONGTICHULELIYIXIANGGUANZHEGUANLILILUN。ZAITAKANLAI,LIYIXIANGGUANZHEGUANLILILUNZHUYAOSHIWEILEFUWUYUQIYEDEJINGYINGJUECEZHE,TONGGUOGEGELIYIXIANGGUANZHEJIJIDETOURUHECANYUGONGSIDEFAZHANZHONGLAI,ZHEIYUCHUANTONGDEGUDONGLIYIZHISHANGLILUNYOUSUOBUTONG,ZHEIYANGGUANLIZHEZAIJINXINGYIXILIEGUANLIHUODONGSHINENGGOUQUANMIANDEKAOLVGEGELIYIXIANGGUANZHEDELIYI。

                        Frederick(1988)CONGQIYECHANSHENGYINGXIANGDEFANGSHICHUFA,JIANGLIYIXIANGGUANZHEFENCHENGZHIJIELIYIXIANGGUANZHEYIJIJIANJIELIYIXIANGGUANZHE。ZHIJIELIYIXIANGGUANZHEZHIDESHINEIXIEYUQIYEYUNYINGZHIJIEFASHENGJIAOYIGUANXIDELIYIXIANGGUANZHE,ZHEILIZHUYAOBAOKUOGUDONG、ZHAIQUANREN、YUANGONG、GONGYINGSHANG、SHICHANGJINGZHENGZHEDENGDENG;ERJIANJIELIYIXIANGGUANZHEZEZHIDESHINEIXIEYUQIYEFASHENGFEISHICHANGJIAOYIGUANXIDELIYIXIANGGUANZHE,ZHEILIZHUYAOBAOKUOZHONGYANGZHENGFU、DIFANGZHENGFUYIJIQITASHEHUIHUODONGTUANTIDENGDENG。

                        对于会计师事务所来说,学术界更多的是从利益相关者角度来去定义其社会责任的范畴。会计师事务所承担的社会责任包括对股东(合伙人)、客户、员工、政府、社会公众等的责任。当然注册会计师本身也需要承担有社会责任,并且其内涵与会计师事务所的社会责任也不完全等同。会计师事务不仅是注册会计师执业的具体依托平台,而且也是注册会计师行业社会责任的具体承载单元。想要将社会责任落实到实处,会计师事务所应当积极的投入并且更主动的承担,这将关系到整个注册会计师行业能否担当其社会责任。因此,无论是在理论研究上,还是在实践履行上,我们都应该将会计师事务所的社会责任履行放在第一要位。
                       

                      新时期会计师事务所应承担的社会责任
                       

                        三、正确理解新时代会计师事务所的社会责任

                      棋牌大全下载安装   CONGLIYIXIANGGUANZHELILUNDEJIAODUCHUFA,WOMENKEYIMINGQUEHUIJISHISHIWUXUYAOQUDUIGUDONG(HEHUOREN)、YUANGONG、KEHUDENGGUANLIANFANGCHENGDANYIDINGDESHEHUIZEREN,RANERZAIXINSHIDAIDEBEIJINGTIAOJIANXIA,HUIJISHISHIWUSUOYINGDANGCONG“JIANSHEXIANDAIHUAJINGJITIXI”DEMUBIAOCHUFAQUCHENGDANGENGZHONGDA、GENGGUANJIANDESHEHUIZEREN。

                        (一)深化供给侧结构性改革的责任

                        DANGQIANSHICHANGSHANGKEHUXUYAOHUIJISHISHIWUSUONENGGOUTIGONGGENGHAO、GENGYOUZHIDEFUWU,DANSHIHUIJISHISHIWUSUOBENSHENRENGRANCUNZAIFENGXIANPINGGUBUZU、NEIKONGHUANJINGBURONGQIA、ZHIYEHUODONGBUGUIFANDENGZHONGDUOWENTI。SUOYIZAIRUHESHUNYING“GONGJICEJIEGOUXINGGAIGE”DEJINGJIXINGSHIWENTISHANG,HUIJISHISHIWUSUOYEBIXUZHUANHUANSIWEI,GAIGECHUANGXIN,JIJITUICHUYIXILIEXINDEYEWU,ZAITUOZHANZHUANYESHICHANGLINGYUDETONGSHIXUNQIUDUOYUANHUADEFAZHAN。YIFANGMIAN,HUIJISHISHIWUSUOYINGDANGKAIFAZHUANYELINGYUDEYEWU,BAOKUONEIBUKONGZHIJIANZHENG、SIFAHUIJIJIANZHENG、QIYEGUZHI、CAIWUGUANLIZIXUN、ZHANLVEGUIHUADENG。LINGYIFANGMIAN,HUIJISHISHIWUSUOYEYINGGAIDAZAOQIYEKUHEZHUANJIAKU,PINQINGXINGYENEIDEZHUANJIAXUEZHELAIDUIZHUCEHUIJISHIJINXINGPEIXUNHEANLIJIAOYU,TIGAOTAMENDECHUANGXINYISHIHEYEWUJINENG。ZAI“GONGJICEJIEGOUXINGGAIGE”ZHONG,HUIJISHISHIWUSUOXUYAOBUDUANDETIGAOZISHENDEGONGJINENGLI,ZHONGDIANYINGDANGJIAQIANGDUIZHUANYEFUWUNENGLIDEJIANSHE,BAOKUOCHENGBENKONGZHI、FENGXIANKONGZHIDENG。ZHIYOUZHENZHENGZUODAOLEQIYEHUIJIXINXIZHILIANGDETIGAO,CAINENGQIDAOJINGJI“QINGYUBIAO”DEZUOYONG,ZHEIYANGGUOJIANENGGOUJISHIZHIDINGHESHISHIYOUXIAOCUOSHI,GENGHAODEJIEJUEGONGJISHIXIAO、CHANNENGGUOSHENG、KUCUNGUODADENGYIXILIEWENTI。SHIJIYUYESHITIAOZHAN,HUIJISHISHIWUSUOGENGYINGDANGSHENHUARENSHI,MINGQUEZEREN,WEIGUOJIADEJINGJIJIANSHETIGONGYOUYIDEZHUTUIZUOYONG。

                        (二)完善市场经济体制的责任

                      棋牌大全下载安装   HUIJISHISHIWUSUOWEIZHENGFUDEHONGGUANDIAOKONGQIDAOLEFEICHANGZHONGYAODEZUOYONG。ZHENGFUZAIHUIJISHISHIWUSUOCHUJUDESHENJIBAOGAOZHONGKEYIGENGHAODELEJIEGAIQIYEDECAIWUZHUANGKUANGHEJINGYINGCHENGGUO,LEJIEGUOJIACAIZHENGFAGUIJUTIDEZHIXINGQINGKUANG。HUIJISHISHIWUSUOYONGYOUDEHUIJI、SHUIWUYIJIGUANLIZIXUNDENGFANGMIANDERENCAI,ZAIWEIQIYEJIANLILIANGHAODENEIBUKONGZHIZHIDUDETONGSHI,YENENGGOUZAIZHENGFUDEWEITUOSHENJIZHONGFAHUIZUOYONG。ZHENGFUDEZIJINSHIYONGXUYAOJIANDU,FENGXIANXUYAOBAKONG,ZHEIJIUGENGJIAXUYAOHUIJISHISHIWUSUOZAISHENRUFENXIDEJICHUSHANGTICHUJIANYI,CUJINZHIDUHETIZHIDEWANSHAN。SUOYI,XINSHIDAIXIAHUIJISHISHIWUSUOYINGDANGZHUDONGCHENGDANQICUJINXIANDAIQIYEZHIDUWANSHANDEZEREN。

                        (三)建设创新型国家的责任

                        ZENGQIANGGAIGECHUANGXINJINGSHEN,HUIJISHISHIWUSUOYINGDANGZHEYANYUZHENGTIFAZHANZHANLVEHENEIBUGUANLIKONGZHI,SHIQICAIWUZHIDUXIANDEGENGJIAGUIFANHUAYIJIZHIDUHUA,YIBIANJUYOUJIAOQIANGDEKECAOZUOXING。DANGJINSHICHANGJINGZHENGRIYIJILIE,XIANGGENSHANGSHIDAIDEBUFA,HUIJISHISHIWUSUOBIXUDUOYUANHUAJINGYING,ZHUBUYANFAXINJISHU,CHUANGZAOXINCHANPIN,BUDUANDETIGAOSHIWUSUOJINGYINGYEWUFANWEI。SUIZHE“HULIANWANG+”DEKUAISUFAZHAN,XINXIJISHUYEMIANLINZHEJUDADEBIANGE。GUOQUDEDIANSUANHUASHUIPINGZHUJIANBEITAOTAI,YIJINGBUSHIYINGDANGJINXINXIJISHUDEFAZHANYAOQIU,HUIJISHISHIWUSUOGENGYINGDANGFANGYANWEILAI,BUDUANTUIJINSHIWUSUOXINXIHUAFAZHANZHANLVEDEBUJU,CONGZONGTISHANGBAWOYEWUJICHUGUIFAN、XINXIBIAOZHUN、WANGLUOANQUANDENGFANGMIANDEWENTI。ZHIYOUZAIZHEIYANGJIANKANGDEFAZHANHUANJINGZHONG,HUIJISHISHIWUSUODEXINXIHUATIZHIJIZHICAIHUIGENGJIADEWANSHAN,GAIGECHUANGXINJINYIBUFAZHAN。HUIJISHISHIWUSUOCHUANGXINQUDONGNENGLIDEZENGQIANGYEWEICHUANGXINXINGGUOJIADEJIANSHEGONGXIANLEYIFENLILIANG。

                        (四)保持经济高质量发展的责任

                        GUOJIAJINGJIDEYUNXINGZHILIANGYUQIYEMIQIEXIANGGUAN。QIYESHISHICHANGJINGJIDEZUCHENGBUFEN,QIYEDEXINGWEIJISUZHISHISHICHANGDEFANYING,ERHUIJISHISHIWUSUOZHENGSHIQIZHEJIANDUDEZUOYONG。ZAIWEIQIYETIGONGJIANZHENGFUWUSHI,HUIJISHISHIWUSUOXUYAOJIANCHAQIYECAIWUBAOBIAODEHEFAXINGHEGONGYUNXINGYIJIJIANCHAQIYEDUIYUGUOJIAXIANGGUANCAIJINGFALV、FAGUIHEGUIZHANGZHIDUDEZHIXINGQINGKUANG,ZAIZHEIGEGUOCHENGZHONGHUIJISHISHIWUSUOCHENGDANZHEWEIHUSHICHANGJINGJIZHIXU、BAOZHENGQIYEZIJINHELISHIYONGDEZEREN。ERZAIWEIQIYETIGONGZIXUNFUWUSHI,TONGGUODUIQIYEDEYUNYING、TOUZIDENGTIGONGXIANGYINGDEYIJIAN,SHIQIYEZAINEIBUGUANLI、KEXUEJUECEDENGFANGMIANGENGJIAGUIFANHELI,ZHEIGEGUOCHENGZHONGHUIJISHISHIWUSUOCHENGDANDESHIGUIFANQIYEJINGYINGXINGWEI、TISHENGQIYEZONGHESUZHIDEZEREN。

                        KEYIKANCHU,SHENHUAGONGJICEJIEGOUXINGGAIGE、WANSHANSHICHANGJINGJITIZHI、JIANSHECHUANGXINXINGGUOJIA、BAOCHIJINGJIGAOZHILIANGFAZHANZHEIXIESHEHUIZERENJIZHONGQILAI,DOUMINGQUEZHIXIANGYIDIAN,NEIJIUSHI“JIANSHEXIANDAIHUAJINGJITIXI”ZHEIGEDADESHEHUIZEREN。YEJIUSHISHUO,SHENHUAGONGJICEJIEGOUXINGGAIGE、WANSHANSHICHANGJINGJITIZHI、JIANSHECHUANGXINXINGGUOJIA、BAOCHIJINGJIGAOZHILIANGFAZHAN,ZHEIXIESHEHUIZERENSHI“JIANSHEXIANDAIHUAJINGJITIXI”ZHEIGEDADESHEHUIZERENDEJUTIYAOQIU。YINCI,RUGUOYIGEHUIJISHISHIWUSUOMEIYOUHENHAODIWANCHENGZHEIXIEJUTIDEYAOQIU,NEIJIUBIAOMINGZHEIGEHUIJISHISHIWUSUOZAIXINSHIDAIXIAZHONGGUOJINGJIHUODONGZHONGMEIYOUSHENGRENTASUOBANYANDEJIAOSE、MEIYOUQIDAOTAYINGYOUDEZUOYONG,DAILAIDEJIEGUOBIRANSHISHENGCUNHEFAZHANDEQIANZAIWEIJI,SUIRANZHEIZHONGQIANZAIWEIJIKENENGBUHUIYICIXINGBAOFA。SUOYI,“JIANSHEXIANDAIHUAJINGJITIXI”SHIHUIJISHISHIWUSUOZUIZHONGDA、ZUIGUANJIANDESHEHUIZEREN。ZHEIYEBIAOMINGLEZHUCEHUIJISHI、HUIJISHISHIWUSUO、ZHUCEHUIJISHIXINGYESANZHEZAIHEXINSHEHUIZERENSHANGSHIWANQUANYIZHIDE。

                        参考文献

                        [1] 尹丽韫.试论新常态下会计师事务所的核心社会责任[J].中国注册会计师,2015(02):54-59.
                        [2] 王彤彤,郭新,汪硕蕾.会计师事务所的企业社会责任探讨——以普华永道为例[J].财务与会计,2013(01):10-12.
                        [3] 董宇辉.谈会计师事务所社会责任[J].合作经济与科技,2010(21):82-83.
                        [4] 田祥宇.现阶段我国会计师事务所的社会责任及其强化[J].西北农林科技大学学报(社会科学版),2009,9(06):78-81.
                        [5]Freeman,R.E.,Strategic Management:A Stakeholder Approach,Boston,Pitman.1984.

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