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中国版的萨班斯法案《企业内部控制基本规范》及其配套指引将于2010年1月1日在上市公司实施。《企业内部控制应用指引第四号——社会责任》是其中很重要的一个内容。《社会责任》总则指出制定本指引是为了促进企业履行社会责任,实现企业与社会的协调发展。本文通过根据对《企业内部控制基本规范》中规定的企业社会责任的理解,分析了企业社会责任缺失的现状和原因,提出一些针对性的建议,表明企业履行社会责任是企业长足发展的根本,更是构建和谐社会的基石。
The Chinese version of the Sarbanes-Oxley Act, “Basic Standards for Enterprise Internal Control” and its supporting guidelines will be implemented on listed companies on January 1, 2010. “Application Guide No. IV Internal Control - Social Responsibility” is one of the important contents. The general term of “social responsibility” points out that this guideline is formulated to promote the fulfillment of social responsibilities by enterprises and achieve the coordinated development of enterprises and society. Based on the comprehension of corporate social responsibility stipulated in the “Basic Norms of Enterprise Internal Control”, this paper analyzes the current situation and reasons of the lack of corporate social responsibility, and puts forward some pertinent suggestions. It shows that corporate social responsibility fulfillment is the fundamental of enterprise’s rapid development. It is also the cornerstone of building a harmonious society.