ACCA考試的課程較多，每個章節(jié)的知識點內(nèi)容也有很多，學員要想對知識點有更好的掌握，必須充分的了解該知識點的內(nèi)容有哪些。ACCA考試中7 ?種社會責任觀會考到嗎？主要內(nèi)容有哪些？

ACCA考試中的7中社會責任觀是考點，在學習該知識的時候，學員要知識需要掌握的內(nèi)容有哪些，同時這7個社會責任觀在考試中的意義是什么。

1、Pristine capitalists 原始資本

The private property system is the best system, companies exist to maximise ?profits and seek economic efficiency. Businesses therefore have no moral ?responsibilities beyond their obligations to

shareholders and ?creditors.私有產(chǎn)權(quán)制度是zui好的制度，企業(yè)為了實現(xiàn)利潤zui大化，追求經(jīng)濟效益而生存。企業(yè)因此只對股東和債權(quán)人有義務(wù)，沒有其他道義上的責任。

2、Expedients 權(quán)衡利益得失

Economic systems do generate some excesses, therefore businesses have to ?accept some (limited) social legislation and moral requirements if such ?behaviour is in the business's economic interests.

經(jīng)濟系統(tǒng)確實會產(chǎn)生一些過激行為，因此企業(yè)必須接受一些（有限）的社會立法和道德要求，如果這種行為是為了企業(yè)長遠的經(jīng)濟利益。

3、Proponents of the social contract 社會契約的支持者

Organisations should behave in a way broadly in conformance with the ethical ?norms in society because there is effectively a contract or agreement between ?the organisations in power and those who are affected by the exercise of this ?power.

4、Social ecologists 社會生態(tài)學

Businesses leave a social and environmental ?footprint.企業(yè)會留下一個社會和環(huán)境足跡。特別是人類環(huán)境存在的問題，它們由大型組織而生產(chǎn)，需要被消除。Economic processes that ?result in resource exhaustion, waste and pollution must be modified. ?經(jīng)濟活動導(dǎo)致資源枯竭、浪費和污染，這些必須進行修改。組織必須采取相應(yīng)的社會責任感。事態(tài)的發(fā)展可能也超出了社會所需的，或所期望的。

5、Socialists 共產(chǎn)主義–不考

6、Radical feminists 女權(quán)主義–不考

7、Deep ecologists 深層生態(tài)學

Human beings have no greater rights to resources or life than other species ?and do not have the rights to subjugate social and environmental systems. ?Economic systems that trade off threats to the existence of species against ?economic objectives are immoral.

備考ACCA考試對學員來說很重要，但是知識的學習是需要積累的，學員要重視知識學習的過程，為ACCA考試做好充分的準備。備考ACCA考試選擇怎樣的課程很關(guān)鍵，適合自己的內(nèi)容才能夠讓學員學的更快，掌握的更多。

ACCA考試知識點的內(nèi)容就這么多，學員如果對知識點還有更多的疑問，可以文章評論一起學習探討！