企业社会责任审计与评价  

Corporate Social Responsibility Audit and Evaluation

作　　者：完绍芹[1] 郑军[1] 

机构地区：[1]中南民族大学工商管理学院,湖北武汉430074

出　　处：《中南民族大学学报（人文社会科学版）》2008年第4期133-137,共5页Journal of South-Central Minzu University (Humanities and Social Sciences)

摘　　要：审计是确保社会经济秩序得以维护和受托责任得以履行的一种社会控制与协调机制。企业具有社会性质,在享有社会所赋予利益的同时,相应地就应该承担社会责任,因此,企业社会责任属于审计制度安排下控制与协调的内容。目前企业社会责任的缺乏和观念的弱化使得对企业社会责任行为予以监督与评价显得尤为迫切。本文从企业承担社会责任出发,分析了企业社会责任的审计主体、客体、方法以及审计程序等,并对企业社会责任评价的原则和内容进行阐述,为企业社会责任审计提供基本思路和框架。The corporation has social property, and it should take corresponding social responsibility when enjoying interest given by the society. Therefore corporate social responsibility should be audited. At present, it is urgent to audit and evaluate corporate social responsibility owing to lack of corporate social responsibility. This paper makes an analysis of the subject and object of corporate social responsibility, and means and procedures used in auditing, and discusses the principles and content of corporate social responsibility evaluation.

关 键 词：社会责任 社会契约 社会责任审计 社会责任评价 

分 类 号：F239.4[经济管理—会计学]