| 低碳经济下企业社会责任审计模式研究 |
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| 引用本文： | 周兰,郭芬. 低碳经济下企业社会责任审计模式研究[J]. 中南财经政法大学学报, 2011, 0(3) |
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| 作者姓名： | 周兰 郭芬 |
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| 作者单位： | 1. 湖南大学工商管理学院,湖南长沙410082;湖南省风险导向审计研究基地,湖南长沙410082
2. 湖南大学工商管理学院,湖南长沙,410082 |
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| 基金项目： | 湖南省软科学研究计划项目，湖南省高校创新平台开放基金，湖南省风险导向审计研究基地项目，湖南大学青年科技创新扶持项目，湖南省教育科学"十一五"规划重点课题 |
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| 摘 要： | 在低碳经济成为全球经济主旋律、碳交易市场蓬勃发展的今天,企业契约机制中的产权主体对企业低碳经济下社会责任履行情况披露要求日益提高,呈爆发式增长的社会责任报告的发布使低碳经济下企业社会责任审计活动越来越呈现其重要性.本文基于契约论与产权动因论视角,从低碳经济下企业运营过程的各种特征出发,认为低碳经济下社会责任审计模式应从审计主体、审计内容及审计程序与方法上进行构建.
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| 关 键 词： | 低碳经济 社会责任审计 审计模式 |
Study of Corporate Social Responsibility Auditing Model in Low-carbon Economy |
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| ZHOU Lan,GUO Fen. Study of Corporate Social Responsibility Auditing Model in Low-carbon Economy[J]. Journal of Zhongnan University of Finance and Economics, 2011, 0(3) |
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| Authors: | ZHOU Lan GUO Fen |
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| Affiliation: | ZHOU Lan GUO Fen(1.School of Business Administration,Hunan University,Changsha 410082,China,2.Hunan Research Base of Public Finance and Accounting,China) |
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| Abstract: | In a time of building low-carbon economy and with the flourish practicing of the carbon market,the requirements for property body of enterprises contract mechanism to disclose the information of performing low-carbon social responsibilities have been increasingly boosted.With the explosively release of the social responsibility reports,the audit activities for enterprise social responsibilities have been attached more and more attention.Based on the theory of contract theory and property rights driving forc... |
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| Keywords: | Low-carbon Economy Social Responsibility Auditing Auditing Model |
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