试论企业社会责任审计形式与报告

发布时间：2018-08-04 14:55

【摘要】：随着人类社会的飞速发展,社会财富不断增长,各种负面效应和社会问题也接踵而来,比如生态失衡、环境污染、资源短缺、以及商业伦理道德丧失等,已经引起了世界各国政府和社会公众的广泛关注。企业社会责任会计的产生和发展有利于这些问题的解决,它从会计的角度向社会公众特别是企业的利益相关者提供了企业履行社会责任情况的信息,使得企业越来越重视其应当承担的社会责任,并自觉规范其生产经营行为,从而促进社会的和谐发展。为了保证企业披露的社会责任会计信息的真实性和完整性。监督企业更好地履行其社会责任,有必要对其公布的社会责任会计信息进行审核。因此,企业社会责任审计越来越受到重视。
[Abstract]:With the rapid development of human society, social wealth has been increasing, and various negative effects and social problems, such as ecological imbalance, environmental pollution, shortage of resources, loss of business ethics, etc. It has attracted the attention of governments and the public all over the world. The emergence and development of corporate social responsibility accounting is conducive to the solution of these problems. From the perspective of accounting, it provides information on corporate social responsibility performance to the public, especially to the stakeholders of enterprises. It makes enterprises pay more and more attention to their social responsibility and consciously regulate their production and management behavior, thus promoting the harmonious development of society. In order to ensure the authenticity and integrity of social responsibility accounting information disclosed by enterprises. Supervising enterprises to fulfill their social responsibility better, it is necessary to audit their published social responsibility accounting information. Therefore, corporate social responsibility audit has been paid more and more attention.
【作者单位】：对外经济贸易大学国际商学院;
【基金】：" target="_blank">国家自然科学基金<70672060,公司社会责任、道德治理及其评价系统研究> " target="_blank"> 教育部人文社会科学研究规划项目<06JA630014,公司伦理结构与道德治理机制研究> %E8%B5%84%E5%8A%A9%E7%9A%84%E9%98%B6%E6%AE%B5%E6%80%A7%E6%88%90%E6%9E%9C" target="_blank"> 南开大学“985工程”“中国企业管理与制度创新基地”项目<1050821210-229>资助的阶段性成果
【分类号】：F239.4

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