企业社会责任审计评价体系的构建

The Construction of Evaluation System for Enterprise Social Responsibility Audit

现如今虽然中国的经济快速发展,经济总体水平位于世界前列,成果有目共睹,但在发展过程中也产生了一系列严重的社会问题。我们周围充斥着"化学排放"、"雾霾"、"食品致癌"等问题。现如今企业不能只顾自身眼前的利益,更需要承担起属于自己的社会责任。因而如何有效地进行社会责任审计、构建高效的社会责任审计评价体系应该被企业重视起来。

With the rapid development of Chinese economy, some social problems have been the major concern in the development process.These problems are pollution caused by chemical emissions and smog, others are food security. This article suggests that enterprises need assume their social responsibility rather than focus on their own interests. Therefore, how to carry on the social responsibility audit effectively, and construct the highly effective audit appraisal system should be valued by the enterprise.