1、 1 浅谈浅谈中小企业社会责任中小企业社会责任会计会计问题问题探讨探讨 中文摘要中文摘要: 目前,中小企业已成为保持我国经济平稳快速增长的主体,尤其是在我 国推动经济可持续发展、扩大就业、增强企业自身竞争力、促进企业发展与社会 发展的协调、促进和谐社会建设等方面发挥着非常重要的作用。但是,中小企业 在发展的同时其问题也日益凸显,如社会责任意识淡薄、过度开发利用资源、劳 资纠纷等过分追求企业利润最大化、 缺少诚信, 忽视国家利益偷税漏税现象严重, 致使社会上假冒伪劣商品横行,这些行为都严重的威胁到消费者的权益,这些现 象在经济全球化时代如果不被很好的重视和解决,将是影响企业的健康发展和社 会的可
2、持续发展。为此, 本文通过对中小企业社会责任的履行现状、缺失原因、 对其利益相关者应该履行的社会责任以及其重要性的分析提出促使中小企业履 行社会责任的对策。 Abstract: At present, SMEs have become maintaining Chinas steady and rapid growth of the main body, particularly in China to promote sustainable economic development, increase employment, enhance their own competitiveness
3、, promote enterprise development and social development of coordination, promote harmonious society has played a very important role. However, while SMEs in the development of its problems have become increasingly prominent, such as poor awareness of social responsibility, excessive use of resources
4、, labor disputes over the pursuit of maximum profit, the lack of good faith, neglect of national interests, serious tax evasion, resulting in the community fake rampant counterfeit goods, these acts are a serious threat to the interests of consumers, the era of economic globalization, these phenomena are not very good if the attention and resolution, will affect the healthy development and sustainable development of society. Therefore, this article on status of small and medium enterprises t