企业社会责任审计探析

本文从经济学中外部性原理的角度对实施企业社会责任审计的必要性和重要性进行了分析和论证,明确指出了审计主体和审计对象,并进一步提出了在现阶段实施企业社会责任审计的相关建议。

Analysis on Corporation Social Responsibility Audit

This article analyses and argues the necessity and importance of implementation of corporate social responsibility audit from the perspective of external nature principle in economics and pointes clearly out audit subject and auditing object and it proposes the relevant recommendations about corporate social responsibility audit at this stage.