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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/89698


    Title: 論析記帳士的社會責任
    Authors: 張國強;Chang, Kuo-Chiang
    Contributors: 會計研究所
    Keywords: 記帳士;環境社會治理;碳排放;企業社會責任;Tax Agents;ESG;carbon emissions;CSR;corporate social responsibility
    Date: 2022-08-30
    Issue Date: 2022-10-04 11:53:09 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 企業社會責任中的ESG中關於環境、社會以及治理等議題,是目前各個企業在走向永續發展中最被重視的探討議題。如何將ESG轉化成記帳士無形的競爭力,藉此以提昇記帳士績效,亦是本次研究的主要動機之一;再者,因為記帳士是否對於企業獲利的考量而權衡ESG的取捨,是否能找出記帳士的ESG指標以確認記帳士的企業社會責任,是相當重要的探討議題,是本次研究的動機二。
    由於記帳士所負責的業務範圍廣闊所以意味著需要承擔的社會責任越大,因此許多記帳士對於社會中的許多公益活動常扮演先驅帶頭的角色,目前有許多研究探討記帳士之企業社會責任、永續經營、需要負擔的CSR的關聯。但目前鮮少有研究探討記帳士之ESG、CSR、社會責任這些因子的關聯性,因此本研究作為承先啟後的先驅。
    記帳報稅的過程能了解一間企業的商業模式且平時也協助政府推廣相關財稅政策、輔導中小企業相關的財稅規劃及有關企業創新及法令銜接,對中小企業來講,記帳士是不可或確的一群。近年隨著使用雲端發票與數位憑證、開放電子帳冊憑證,整體從業人員數位化的能力突飛猛進。軟體業者開發的各項功能透過一次又一次的使用中不停的優化,加上疫情影響使用視訊開立課程,雖然少了些臨場感,但在每個人省去的車程裡也無形減少了很多的碳排放。
    本研究是以記帳士的企業社會責任做為研究的標的,因此本研究建議後續研究者可以用其他與企業社會責任相關的探討主題,例如員工幸福感、職涯高原來進行研究標的,使得研究素材得以更加多元。;Issues related to the environment, society and governance in ESG in corporate social responsibility are currently the most important topics discussed by various companies in their pursuit of sustainable development. How to transform ESG into the invisible competitiveness of Tax Agents, so as to improve the performance of Tax Agents, is also one of the main motivations of this research ; in addition, because Tax Agents consider the consideration of corporate profits and the trade-offs of ESG , Whether it is possible to find out the ESG indicators of Tax Agents to confirm the corporate social responsibility of Tax Agents is a very important topic to discuss, which is the second motivation of this research.
    Due to the wide scope of business that Tax Agents are responsible for, it means that they have to take on greater social responsibilities. Therefore, many Tax Agents often play a pioneering role in many public welfare activities in the society. At present, there are many studies on the corporate social responsibility of Tax Agents, Sustainability and CSR related to the burden. However, few studies have explored the relationship between ESG, CSR , and social responsibility of accountants. Therefore, this study serves as a forerunner of the past.
    In the process of accounting and tax filing, you can understand the business model of an enterprise and usually assist the government in promoting relevant fiscal and tax policies, assisting small and medium-sized enterprises in related fiscal and tax planning, as well as related enterprise innovations and laws and regulations. group. In recent years, with the use of cloud invoices and digital vouchers, and the opening of electronic account book vouchers, the digitize capabilities of the entire practitioners have grown by leaps and bounds. The various functions developed by the software industry have been continuously optimized through repeated use, and the use of video to open courses due to the impact of the epidemic has reduced the sense of presence, but also invisibly reduced the amount of travel that everyone saves. Reduce massive carbon emissions.
    This study takes the corporate social responsibility of Tax Agents as the research object, so this study suggests that subsequent researchers can use other topics related to corporate social responsibility, such as employee happiness and career plateau, to study Materials are more diverse.
    Appears in Collections:[會計研究所 ] 博碩士論文

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