我国企业实施社会责任审计的基本依据、作用机理及实现路径

在构建和谐社会和实践科学发展观的今天,企业的利益相关者对企业履行社会责任情况信息披露的要求日益提高,以国有企业为示范的一大批中国企业开始逐步推行企业社会责任并相继发布社会责任报告,企业社会责任审计活动也越来越得到理论界和实务界的重视。本文从社会层面、企业自身层面、法律层面以及国际惯例层面四个方面提出了我国企业实施社会责任审计的基本依据,从基本层次与衍生层次两方面剖析了我国有企业实施社会责任审计的作用机理,并从创新社会责任审计模式与构建社会责任审计预警系统两方面探讨了我国企业实施社会责任审计的实现路径问题。

The Basic Justifications,Function Mechanism and Path Choice for Promoting Corporate Social Responsibility Audit in China

In building a harmonious society and practice scientific development context,disclosure corporate social responsibility for stakeholders is required to be increasingly improved,a large number of Chinese enterprises especially the state-owned enterprises has begun to gradually released the corporate social responsibility report.And more and more importance was attached to corporate social responsibility audit both in theoretical boundary and practical boundary.The paper proposes the basic reasons in terms of...