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我国企业社会责任报告第三方鉴证现状剖析 被引量:4

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摘要 本文在简述我国企业社会责任报告第三方鉴证现状的基础上,从当前鉴证业务的市场需求、鉴证主体、鉴证标准三方面分析了我国企业社会责任报告第三方鉴证业务发展缓慢的原因,并提出了具体解决措施。
作者 黄琼 苏英健
机构地区 哈尔滨学院
出处 《财会月刊(中)》 北大核心 2016年第7期85-87,共3页 finance and accounting monthly
基金 黑龙江省教育厅人文社会科学项目"我国企业社会责任审计理论框架研究"(项目编号:12534066)
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