低碳经济环境下廊坊市企业社会责任审计模式的构建

Construction of Social Responsibility Auditing Mode in Langfang Enterprises

当前低碳经济已成为市场经济发展不可或缺的一部分,低碳经济下以企业为代表的经济主体的社会责任执行情况日益成为各方关注的重要话题。但是廊坊市绝大多数企业,尤其是需要承担社会责任类行业企业的社会责任审计工作发展进程迟缓。本文以低碳环境下廊坊市企业社会责任审计发展现状为研究前题,对该类审计模式的构建进行深入研究,以期对审计实践工作提供一定的借鉴作用。

The current low carbon economy has become indispensable for the development of the market economy, the enterprise social responsibility implementation has become an important topic of the parties concerned. But in Langfang City, the majority of enterpris- es which need to assume social responsibility class as industry enterprise＇s social responsibility are slow in auditing work development progress. This paper discusses the situation of social responsibility auditing development of low carbon environmental enterprises in Langfang and the construction of the auditing mode, which provides a good reference for audit practice.