The Effect of Social Responsibility Report Audit on the Quality of CSR Information Disclosure --Empirical Data from Chinese Listed Companies

As an important corporate govemance mechanism, external audit helps to improve corporate economic performance. Social responsibility report audit can supervise and constrain the disclosure of corporate social responsibility information, risk assessment and consulting planning, and improve the quality of information disclosure. Taking 2010-2013 listed companies in Shanghai and Shenzhen as samples for empirical test, we found that social responsibility report audit significantly improved the quality of corporate social responsibility information disclosure. Further study found that the greater the intensity of corporate shareholder oversight, social responsibility report audit on the quality of social responsibility to promote the quality of information disclosure more obvious. In addition, compared with the state-owned enterprises, the supervision of the major shareholders in the private enterprises to a greater extent enhanced the quality of social responsibility information disclosure.

Economic Responsibility Audit of Leading Cadres of the Party and Government at the Grassroots Level-Existing Problems and Countermeasures

Economic responsibility audit is an important part of the socialist audit supervision system with Chinese characteristics.It is an important responsibility of audit institutions at all levels to carry out economic responsibility audit.This article conducts a comprehensive and profound analysis of the problems existing in the current grassroots economic responsibility audit work.In addition,countermeasures and suggestions are proposed in this article,which are of positive significance to promote the economic responsibility audit work of leading cadres.