企业社会责任审计评价体系研究——以中国农业银行为例  

Enterprise Social Responsibility Audit Evaluation System——Based on the Case of Agricultural Bank of China

作　　者：龙凤姣 LONG Feng-jiao(Fuzhou Melbourne institute of technology,Fuzhou 350108,China)

机构地区：[1]福州墨尔本理工职业学院,福建福州350108

出　　处：《哈尔滨学院学报》2018年第11期56-61,共6页Journal of Harbin University

摘　　要：我国上市公司在履行社会责任方面已经取得很大进步,但社会责任审计缺乏刚性要求,社会责任审计评价缺乏统一标准。文章在利益相关者等理论基础上构建了企业社会责任审计评价体系,并基于此评价体系对中国农业银行2017年社会责任履行情况进行了审计评价,根据评价结果得出结论。The listed companies have made great progress in terms of fulfilling social responsibility but there is inadequate social responsibility audit evaluation and a standard criterion. Based on this evaluation system,audit evaluation was made for Agricultural Bank of China in 2017,based on which the evaluation result is concluded.

关 键 词：企业社会责任 社会责任审计 评价 

分 类 号：F23[经济管理—会计学]