| 和谐社会中企业社会责任的审计治理与实现 |
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| 引用本文： | 黄溶冰,王跃堂.和谐社会中企业社会责任的审计治理与实现[J].华东经济管理,2008,22(11). |
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| 作者姓名： | 黄溶冰 王跃堂 |
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| 作者单位： | 1. 南京大学,管理学院,江苏,南京,210093;南京审计学院,审计系,江苏,南京,210029
2. 南京大学,管理学院,江苏,南京,210093 |
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| 基金项目： | 江苏省博士后基金:"企业社会责任的审计治理与实现"，江苏省高校人文社会科学基金:"基于和谐社会的企业社会责任审计研究"，国家社科基金 |
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| 摘 要： | 随着现代审计功能的拓展与创新,审计监督在纠正企业社会责任功能缺位方面应该发挥积极作用.文章以审计环境为逻辑起点,开展了企业社会责任问题审计治理的探讨,重点对社会责任审计的本质、动因、目标、假设以及适应我国国情的审计主体、对象、内容等进行了分析.
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| 关 键 词： | 和谐社会 社会责任审计 审计理论结构 审计环境 |
Audit Governance and Realization of Corporate Social Responsibility on Harmonious Society |
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| HUANG Rong-bing,WANG Yue-tang.Audit Governance and Realization of Corporate Social Responsibility on Harmonious Society[J].East China Economic Management,2008,22(11). |
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| Authors: | HUANG Rong-bing WANG Yue-tang |
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| Institution: | 1.Management School; Nanjing University; Nanjing 210093; China; 2.Audit Department; Nanjing Audit University; Nanjing 210029; China |
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| Abstract: | Along with expansion and innovation of modern audit function,auditing supervision should play an important role to correct responsibility default.In this paper,based on audit environment logical point,audit governance for corporate social responsibility are discussed,essential theory such as audit definition,audit causation,audit target,audit hypothesis as well as audit object,audit subject and audit contents considered of our country status are analyzed. |
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| Keywords: | harmonious society social responsibility audit audit theory structure audit environment |
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