中国会计学会2010年学术年会（Annual academic meeting of Chinese Accounting Society 2010）.doc

中国会计学会2010年学术年会（Annual academic meeting of Chinese Accounting Society 2010） Annual academic meeting of Chinese Accounting Society 2010 Briefing (issue ninth) Chinese accounting society education section, Department of accounting, School of management, Ocean University of China, June 28, 2010 Summary of seminar on government accounting and social responsibility accounting in the afternoon of June 28th The afternoon of June 28, 2010, professor at the Tianjin University of Finance Economics and the National Accounting Institute in Beijing to cover Changchun Professor under the auspices of the government accounting and social responsibility accounting subject group in the Qingdao Huanghai Hotel 4 floor conference room on issues related to government accounting and social responsibility accounting has been heatedly debated. Professor Yang Hanming of Zhongnan University of Economics and Law first made a statement entitled Research on the social responsibility and performance of state owned enterprises - based on the perspective of sustainable growth. He in 2007 and 2008 in A stock market information disclosure of social responsibility of listed companies as the research object, analyzes the relationship between sustainable growth, social responsibility and corporate performance, regardless of all samples or non-state-owned enterprises, between the social responsibility and the sustainable growth rate between the corporate performance and social responsibility, not negative correlation. This relationship is significant; the state-owned holding enterprises positive correlation is not significant; a significant positive correlation between the index of enterprise performance and sustainable growth. Tianjin University of Finance Economics Professor cover were wonderful comments, that the current state-owned enterprises social responsibility is not enough, difficult social responsibility is to define its content and how to quantify. Associate professor Deng Qiwen of Shanxi Uni