吴山脚下2012
企业的社会责任：一种趋势和运动，1但社会责任是什么，是为了什么？企业社会责任（ CSR ）已成为一个全球趋势，涉及企业，国家，国际组织和民间社会组织。但这远远不能清楚CSR的主张，有什么真正的趋势，是从哪里开始，在哪里发展，谁是项目的主要行动者。如果把它作为一种社会运动，我们必须要问：什么运动和谁执行？讨论有助于我们反思形成的趋势和如何管理某些特点来迅速和广泛地在全球各地进行扩展，并增加了以下体制变革,特别是对变化中国家之间、企业法人和民间社会组织关系之间的界限的作用。企业社会责任的趋势在三个方面：作为一个管理框架，新的要求，地方企业;作为动员企业行为，以协助国家的发展援助;和作为管理趋势。每一个这些画像表明，中心的某些行为，关系，驾驭团队和利益。我的例子表明，没有人对这些意见似乎比别人更准确，而是，活动包括规范的不同利益、作用因素、起源和轨迹。这些多重身份的趋势可以部分描述其成功以及它的争论，脆弱性和流动性。许多公司现在有具体的计划和小节在其网站上处理企业社会责任。在过去，软条例和指导网络，国际公认的规则一直是一种重要机制，作用在公司、国家和国家间组织的需求，例如，发布指导方针和条例的公司。在这背景下，国际组织仍然是重要的行动者，他们正在寻求与跨国公司进行对话，而不是试图通过国家控制企业社会责任。各国际组织不是对企业的社会责任监管机构;而他们却是监管和自我约束的倡议之间的经纪人的最合适人选。对社会负责行为和监测这些行为的需求越来越多地以国家以外的这些组织为渠道，并强调赞成高比例的自律。因此，我们看到了软法律(Morth, 2004)的出现，或者是Knill 和 Lehmkuhl (2002) 所说的“被规管的自律”， 和Moran (2002)所归纳的“精细”或“非正式”规章。我更喜欢“软法律”和“软规章”的说法，因为他们并不总是非正式的。软规章常常包括正式报告和统筹程序。还有，从统筹和行政的观点来看，那些规章和精细还是相去甚远的。社会责任的措施和规章在公司和他们的利益相关者之间的对话中发展。 联合国全球契约是发展中的软规章框架的中心。它是自愿的，没有法律约束力的制裁。适用于没有遵守规章并被笼统制定的企业。它为理解条例提供许多余地，从而以适合它们自身情况和期待的某种方式，实现将规章转化为行动的改变。该倡议是建立在菜单上的书面原则基础上的国际宣言和协定的成员契约遵循。然而，契约本身并不是一个法律框架。此倡议依赖于承诺，信誉和能见度遵守，而不是对不符合原则的企业发出明确的制裁。全球契约从全球影响力和道德权威的联合国和增列角色创建社区发出的原则，增长其信誉。软规则，换言之，是嵌套在更广泛的监管范围（ Jacobsson和萨赫林-安德森，2006年）英文：Corporate social responsibility: a trend and movement,1 But what social responsibility is, what for?Corporate Social Responsibility (CSR) has become a global trend, involving national, international organizations and civil society organizations. But it is far from clear that the idea of CSR, there is no real trend, from where to start, where development, who are the main actors of the project. If you take it as a social movement, we must ask: What sports and who performs? Discussion helps us reflect national trends and how to manage certain features to expand rapidly and extensively around the world, and adds the following institutional changes, especially changes between countries, corporate and civil society organizations Relationship action between the boundaries.Trend of corporate social responsibility in three ways: as a management framework for the new requirements, local businesses; as the mobilization of corporate behavior, to assist the country's development assistance; and as a management trends. Each of these portraits suggest that certain behavior center, relationships, control team and interests. My example shows that no one of these comments seem to be more accurate than others, but, activities include different interests norms contributing factor, the origin and trajectory. Trends in these multiple identities can be partially describe their success as well as its argument, vulnerability and mobility.Many companies now have specific plans and sections deal with corporate social responsibility on its website. In the past, the soft regulations and guidance network, internationally accepted rules has been an important mechanism in companies, national and international organizations needs, for example, published guidelines and regulations of the company. In this context, the international organization is still important actors, they are seeking dialogue with multinational companies, rather than trying to control through the national corporate social responsibility. International organizations for corporate social responsibility is not the regulatory body; and they are the most suitable candidate broker regulation and self-regulation initiatives between. The need for socially responsible behavior and monitoring of these acts increasingly to countries outside of these organizations for the channel, and emphasized in favor of a high proportion of self-discipline. Thus, we see a soft law (Morth, 2004) the emergence of, or Knill and Lehmkuhl (2002) said, "is self-regulated," and Moran (2002) summarized in the "fine" or "informal" regulations. I prefer the "soft law" and "soft regulation" argument, because they do not always informal. Soft regulations often include formal reporting procedures and co-ordination. Also, from the co-ordination and administrative point of view, those regulations and still a far cry from the fine. CSR measures and regulations in the development dialogue companies and their stakeholders in. The United Nations Global Compact is the center of the development of soft regulatory frameworks. It is a voluntary, non-legally binding sanctions. It failed to comply with applicable regulations and general development of the enterprise. It provides a lot of room for understanding the regulations, which in some way appropriate to their own situation and expectations to achieve the regulatory change into action. The initiative is a member of the contract on the basis of international declarations and agreements in principle to establish written on the menu on the follow. However, the contract itself is not a legal framework. This initiative is dependent on the commitment, credibility and visibility of compliance, rather than sending a clear sanctions do not conform to the principles of business. Create Global Compact principles emanating from the global community influence and moral authority of the United Nations and the additional roles, increase its credibility. Soft rules, in other words, is nested within the broader scope of regulation (Jacobsson and Sa Helin - Anderson, 2006), an original source and the author: CORPORATE GOVERNANCE VOL 6 NO 5 2006 Kerstin Sahlin-Andersson..
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ManualAccounting Versus Computerized AccountingProceedings of InternationalConference on Accounting Education Reform and Development Conference —James As many professional accountants andauditors state - accounting is a language of business which is accepted in alldeveloped and developing countries. Every company applies accounting because itis generally accepted that companies have to reveal certain financial andmanagement information to the government and public users and of course becauseaccounting is indispensable tool in business decision-making process. With thedevelopment of information technologies there were developed many computerproducts (software) that make accounting as easy as ABC for those who usesthem. From this point accounting can be divided into two basic categories:thosewhich apply manual accounting and those which prefer computerized accountingsystems. This paper is targets the main features of manual and computerizedaccounting, their benefits and shortcomings, and their comparison. From the accounting theory it is knownthat accounting cycle includes the following steps: journalizing thetransactions, posting them to ledger accounts, preparing trial balance, makingadjustment entries, preparing adjusted to end-of-period trial balance ,preparing financial statements and appropriate disclosures, journalizing andposting the closing entries, and preparing after-closing trial balance at last.From the first look it is not very difficult and it is so indeed, but whenthere are thousands or millions of transactions the situation dramaticallychanges. Lots of transactions that must be processed in the accounting cyclemake this process routine and even a little mistake or inaccuracy can cause allthe cycle from the very beginning in order to find and correct the mistake. Soas to shed some light on the matter lets examine accounting cycle morethoroughly. Every transaction (event that change the financial resources orobligations of the company) must be recognized, classified and documented; inaddition there must be corresponding accounts identified and changed. Thetransactions are recorded in appropriate journals (general journal, salesjournal etc) with transaction data, affected accounts? titles, debit and creditof each affected account and explanation specified in the journal record. Theabove procedure is used for each transaction. All the journal records must beposted to the ledger on a periodic basis (daily or weekly), which is a group ofaccounts put together and classified (assets, liabilities, revenue, expensesand equity) ? in other words general ledger summarizes all the transactionswithin a period of time. In addition there is a subsidiary ledger can be used,which is a more detailed source, where individual items comprised (inventory,accounts payable and accounts receivable). General ledger contains controllingaccounts which summarize the content of subsidiary ledger. At the end ofaccounting period with the help of general ledger there is a trial balancecalculated to make sure that debit and credit are in balance (if they are notequal it means that there is an error somewhere). Then there must beappropriate adjustments made like depreciation and income tax expenses,adjusted records posted to the ledger and adjusted trial balance calculated.After this there are financial statements should be prepared, which includebalance sheet, income statement, statement of retained earnings and statementof cash flows. Then journal entries of temporary accounts are closed topermanent accounts and posted to the ledger, and at last after-closing trialbalance can prepared. In order to stay on top companies have toanalyze the performance of all organizational cells (starting from unskilledworkers and operating personnel, and finishing with top managers and other keypersonnel) and discover all the deviations from the plan, their causes, andfinally companies? management has to take corresponding measures to avoid suchdeviations in the future. These procedures are called internal controls andinclude the following five elements: control environment, risk assessment,monitoring, information and communication, which are assessed separately andput together a single rate of organization's performance. Control environmentmeans the way of organization's internal control? which manager controls theemployees, how and whom does that manager reports next about the planperformance etc. Risk assessment implies measures to determine all thepotential risks in advance, their causes, probabilities and counter-measures toavoid and manage them; how can those risks influence company's performance andfinancial state; how to minimize the costs of facing financial risks etc.Monitoring implies quality control of company's operations and personnel.Information and communication element means the control over communication flowand the quality of information flow within the organization in order tominimize the time of communication and information losses. Internal controlprocedures allow to keep companies? assets from dissipation and controlproductivity and usefulness of all departments. Let's return to the main issue of thepaper. Manual accounting implies that employees perform the whole accountingcycle manually on a periodic basis: they calculate trial balances, journalizetransactions, prepare financial statement reports and other routines. Of courseit takes much time, resources and effort in large organizations. Computerizedaccounting implies that the only thing that employees do is recordingtransactions into the computer which processes the other steps of accountingcycle automatically or by a request. But this is a very simplified view on thecomputerized accounting because transaction is a complex category whichincludes not only sales or acquisitions, but depreciation, premiums and wagescalculation, dividends etc. So computers provide accurate calculations andsmart reports but it takes much time, resources and effort too and it ' sdifficult to assess which accounting type is more fast and economic. If manualaccounting requires qualified accountants to keep a record of businesstransactions, computerized requires accountants which can use specific softwareand thus they cost more. Computer software calculates faster but it does notknow what you need until you can clearly explain what exactly you need. Inaddition good computerized accounting system can cost thousands and evenmillions dollars, depending on the complexity and the size of organization.Computerized accounting provides better internal control report system for anygiven period of time (computer can control thousands indicators simultaneouslyand create notifications to the appropriate departments or workers if someindicators do not correspond to the normal state), while manual control takesmore time. Among the advantages of manual accounting there are: comparatively cheapworkforce and resources, reliability, independence from machines, skilledworkers availability; the disadvantages include: reduced speed, increasedeffort of accountants, relatively slower internal control reporting, routinework and some others.Among the main advantages of computerized accounting thereare: high speed and mobility of reporting, reliability, no routine work,increased accuracy, internal control system of increased productivity, easyback up and restoration of records; the disadvantages include: extremely highcosts on developing, introducing and using the system, special trainings forpersonnel, increased personnel costs, dependence on machines etc.Obviously bothcomputerized and manual accounting have advantages and disadvantages but theyperform the same task, and the final result is the same. The main differencesbetween them are the costs ,speed and mobility. Thus small and medium businesses usually prefer manualaccounting without detriment to quality while large corporations apply complexaccounting systems which cost millions dollars but the effect from theirapplication exceeds all the expectations.还有中文翻译，2100左右，是经济学家詹姆斯撰写的手工会计与电算化会计会计教育改革与发展—第四届会计与财务问题国际研讨会论文集
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