公司治理的道德审计现状与发展趋向

Present Situation and Developing Trend of Moral Audit on Corporate Governance

随着企业界道德危机的肆虐,加强以道德审计为主要手段之一的道德管理势在必行。国外的公司道德审计体现了社会责任、伦理问题、可持续发展、多因素综合等不同的导向。我们有必要借鉴引用,并深入探索架构具有中国特色的公司道德审计体系。

Accompanied with the moral Crisis overrun, to enhance moral management in which moral audit being a main instrument is imperative. Moral audit abroad exhibits different orients of social responsibility, ethical issues, sustained development and multifactor comprehensiveness. We should use for reference and research deeply to form corporate moral audit system which has China's own features.