期刊名称：European Journal of Business and Social Sciences
印刷版ISSN：2235-767X
出版年度：2014
卷号：3
期号：04
页码：67-79
出版社：European Society of Business and Social Sciences
摘要：That growing interest with the beginning of the 1970s by the employment Social Enterprise along with its economic growth has led to attempts to develop models for the measurement and disclosure of accounting data for the social function, and thus enable the Department to identify the importance of responsible social enterprise in terms of its impact on the performance and business results and then all this reflection on the ability of the financial statements the fair expression of truth and the development and performance of enterprise. As well as the Called community enterprises to act in a more responsible, where you want all categories on understand how these modules in environments in which they operate and thus in performance by taking decisions . At present, many parties Relevant need to deal with information to identify the performance of a business and most of the information they need can be obtained partly from financial reporting standard, but even today does not meet all the needs of these users they need other types of information, such as social , which reflects the extent of behavior established by a responsible environment. The construction companies of the most important classes you need for accounting information and deals from To learn about the performance of the installations and especially nowadays where the global economy enters the third millennium, the era of globalization, which is influenced by a set of variables global economic was and still is and will remain radical and profound repercussions on the performance and business perspective that companies play a vital role in the economic development and social . Therefore the companies if it can play an active role in this area, they have committed themselves to social responsibility of accounting disclosure, which is the focus of attention of the accounting message recipients where these objectives vary, which is reflected in the differing quality of information representing the accounting message content, as reflected both on the language of the message and content of the accounting and presentation, so the information disclosure of corporate operations will definitely positive results at the local level and international level there by maximizing social welfare.
关键词：Intellectual; Capital; Accounting ; Construction
