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随着经济的飞速发展,以及“和谐”理念的提出,企业的目标不再局限于谋求自身利益的最大化,而是作为社会的一个细胞体,推进社会整体财富积累、文明进步、实现环境的可持续发展。即企业在发展过程中,必须对生态环境、员工成长、消费者利益、股东权益、社会公益等承担相应的责任。如何有效的评价企业社会责任的履行,只有通过开展社会责任审计方可实现。目前开展社会责任审计仍存在诸多问题,如审计意识淡薄、审计主体不明确、审计内容狭窄、缺乏审计依据等。因此应采取强化审计意识、明确审计主体、拓展审计内容、统一评价依据、构建评价指标体系等措施予以推进社会责任审计的发展。
With the rapid economic development and the idea of “harmony,” the goal of the enterprise is no longer confined to maximizing its own interests, but as a cell body of society, promoting the accumulation of social wealth as a whole, progressing in civilization and achieving Environmental sustainability. That is, in the process of development, enterprises must assume corresponding responsibilities for the ecological environment, employee growth, consumer interests, shareholders’ rights and interests, and social welfare. How to effectively evaluate the fulfillment of corporate social responsibility can only be achieved through conducting social responsibility auditing. At present, there are still many problems in conducting social responsibility auditing, such as weak audit awareness, unclear audit subject, narrow audit content and lack of audit basis. Therefore, it is necessary to adopt such measures as strengthening audit awareness, clarifying the subject of audit, expanding audit contents, unifying the basis of assessment, and constructing an evaluation index system to promote the development of social responsibility audit.