基于利益相关者的组织价值审视及价值范式建构——社会责任审计与社会会计

Stakeholders’ Review Towards Corporate from the Perspective of Value Relations:the Corporate Social Responsibility Audit and Social Accounting

采用文献研究方法,对国外组织社会责任审计与社会会计进行研究。认为,社会责任审计与社会会计是西方利益相关者理论研究的新视角,是利益相关者对组织社会责任建设和监督的重要内容。社会责任审计与社会会计的引入,对于中国利益相关者理论和实践均具有借鉴意义。

This paper probes into foreign corporate social responsibility audit and social accounting through literature survey method. It thinks that the social responsibility audit and social accounting is a new perspective of western stakeholder theory research and the major theme of the stakeholders＇ task towards the construction and supervision of corporate social responsibility; it is significant for promoting the global stakeholder theory development and social responsibility report construction to standardize the construction of the corporate social responsibility audit and social accounting standards. The introduced social responsibility audit and social accounting have the reference value to China＇s stakeholder theory and practice.