我国食品行业企业社会责任审计体系的研究

发布时间：2018-09-11 05:58

【摘要】：伴随着社会经济的飞速发展,各种社会问题和负面效应不断爆发,比如黄记煌使用发霉大米事件、雾霾污染、天津滨海新区爆炸事件等。各种负面新闻的爆发严重危害了社会大众的人身安全,也不利于社会稳定。在众多的社会行业中食品企业与社会大众的生活息息相关,企业社会责任感的缺失将严重影响社会大众的人身安全。因此提醒我们在关注企业的财务状况和经营成果之外,还要考虑它对社会整体的影响。为了促使企业积极地关注并履行社会责任,最大限度的维护各个利益相关者的,J利益以及国家可持续发展战略的推广实施等,对企业社会责任审计体系的研究是十分必要的。本文首先通过查阅国内外有关的文献资料,从企业社会责任审计概念、审计主体和审计内容三个方面对比分析了国内外企业社会责任审计的发展沿革；其次在学习研究前人理论的基础上,总结了企业社会责任审计的起源与发展,企业社会责任审计的目标和本文研究的基础理论等；然后通过搜集2014年我国食品企业社会责任报告的相关数据,调查分析我国食品企业社会责任审计的现状研究,从食品企业社会责任报告发表数量、被审计数量、内容完整性、真实性、报告编制参考标准和审计主体四个方面进行对比分析,总结了我国企业社会责任报告发表和审计的现状,发现其中一些不足之处；之后在现有理论基础的前提下,从审计的主体、内容、评价体系等方面,提出自己的观点,并且设计构建了适用于食品企业社会责任审计的指标体系；最后在分析我国社会责任报告审计存在问题产生的原因并提出对策。
[Abstract]:With the rapid development of social economy, various social problems and negative effects continue to erupt, such as Huang Zhihuang's use of moldy rice, haze pollution, the explosion of Tianjin Binhai New area and so on. The outbreak of various negative news seriously endangers the personal safety of the public and is not conducive to social stability. In many social industries, food enterprises are closely related to the life of the public, and the lack of corporate social responsibility will seriously affect the personal safety of the social masses. Therefore, it reminds us to consider its impact on the society as a whole, in addition to its financial situation and operating results. In order to urge enterprises to pay attention to and fulfill social responsibility, to maintain the interests of all stakeholders to the maximum extent and to promote the implementation of national sustainable development strategy, it is necessary to study the audit system of corporate social responsibility. First of all, this paper compares the development of corporate social responsibility audit at home and abroad from three aspects: the concept of corporate social responsibility audit, the audit subject and the audit content. Secondly, it summarizes the origin and development of corporate social responsibility audit, the goal of corporate social responsibility audit and the basic theory of this paper. Then through collecting the relevant data of food corporate social responsibility report in China in 2014, and investigating and analyzing the current situation of food corporate social responsibility audit in China, from the number of food corporate social responsibility reports published, the number of audited, the integrity of the content. Authenticity, reference standards of report preparation and audit subjects are compared and analyzed, and the present situation of corporate social responsibility report and audit in China are summarized, and some deficiencies are found. Then, under the premise of the existing theoretical basis, From the main body, content, evaluation system and other aspects of the audit, put forward their own views, and designed to build a suitable food enterprise social responsibility audit index system; Finally, this paper analyzes the causes of the problems in the audit of social responsibility reports in China and puts forward some countermeasures.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.45

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