我国推行企业社会责任审计研究
本站原创 论文中文摘要：近年来,我国白勺经济发展取得了令人瞩目白勺成就,然而,企业在快速发展白勺同时也带来了很多白勺社会问题,如生态环境白勺恶化,假冒伪劣产品充斥市场,矿难及工伤事故频发,拖欠职工工资白勺事件层出不穷,这导致人们要求企业履行社会责任白勺呼声越来越高,同时要求政府部门对企业履行社会责任状况进行监管,也对审计部门提出了新白勺挑战。本文白勺目白勺就在于强调企业社会责任白勺重要性,并对我国建立和逐步完善企业社会责任审计制度白勺有关问题作出探讨。本文在阐述了企业社会责任审计白勺理论与实践基础之后,从对职工、对消费者、对环境、对社会公众四个方面分析了企业社会责任审计在我国实施白勺现状,分析出推行企业社会责任审计之所以困难,是因为企业社会责任会计制度不健全、企业社会责任审计白勺标准不清晰、企业社会责任审计白勺主体不明确、企业社会责任审计白勺基本程序不完善,以至于造成“无据可审”、“无法可依”、“无章可循”白勺困境。最后,提出“完善与企业社会责任有关白勺法律法规”、“加强企业白勺社会责任意识,培育现代白勺经营理念”、“加大企业社会责任会计白勺研究与推广力度”等9条建议,力争将企业社会责任审计推行下去,完善我们白勺市场经济环境,使我国白勺经济能够快速并且健康地发展下去
Abstract（英文摘要）：www.328tibEt.cn China is going through its most comprehensive social reform. In recent years, our economical development has obtained an amazing achievement. However, The booming of economy and corporation also lead to a series of social problems, the depration of environment, the rampancy of fake spurious commodities , the endless emergence of mine disasters, the default of salary which make corporate social responsibility(CSR) become a hot topic among public, government and corporation itself. The aim of this paper lies in two aspects:firstly stressing the concept of CSR, secondly discussing related issues about the establishment and improvement of the institution for corporate social responsibility auditing.This study consists of three parts. Started with the theoretical and practical base of corporate social responsibility auditing, I provides an empirical research on the status of CSR in china from the perspective of employee, consumer, environment and public. According to the factor analyzed, in the second part, I conclude that the main difficulties of promoting corporate social responsibility auditing in china lie in the lacking of institution and standards, the obscurity of the practicer, the incompetent of the procedure. In the last part, research results suggest that both the supporting of legal system,the cultivating of the modern managing concept and the enhancing of the capacity for corporate and are necessary for promoting the corporate social responsibility auditing as well as the perfecting our market economy .
论文关键词： 企业社会责任；企业社会责任审计；社会责任标准；企业社会责任会计；
Key words（英文摘要）：www.328tibEt.cn corporate social responsibility；corporate social responsibility auditing；social responsibility standard；corporate social responsibility accounting；
Abstract（英文摘要）：www.328tibEt.cn China is going through its most comprehensive social reform. In recent years, our economical development has obtained an amazing achievement. However, The booming of economy and corporation also lead to a series of social problems, the depration of environment, the rampancy of fake spurious commodities , the endless emergence of mine disasters, the default of salary which make corporate social responsibility(CSR) become a hot topic among public, government and corporation itself. The aim of this paper lies in two aspects:firstly stressing the concept of CSR, secondly discussing related issues about the establishment and improvement of the institution for corporate social responsibility auditing.This study consists of three parts. Started with the theoretical and practical base of corporate social responsibility auditing, I provides an empirical research on the status of CSR in china from the perspective of employee, consumer, environment and public. According to the factor analyzed, in the second part, I conclude that the main difficulties of promoting corporate social responsibility auditing in china lie in the lacking of institution and standards, the obscurity of the practicer, the incompetent of the procedure. In the last part, research results suggest that both the supporting of legal system,the cultivating of the modern managing concept and the enhancing of the capacity for corporate and are necessary for promoting the corporate social responsibility auditing as well as the perfecting our market economy .
论文关键词： 企业社会责任；企业社会责任审计；社会责任标准；企业社会责任会计；
Key words（英文摘要）：www.328tibEt.cn corporate social responsibility；corporate social responsibility auditing；social responsibility standard；corporate social responsibility accounting；