论文部分内容阅读
我国经济发展逐步走向世界经济全球化的浪潮之中,企业对社会的作用越来越显现出其重要的贡献功能和关键地位。社会的发展对企业的期望和要求也随之变得越来越高。企业社会责任审计是一个系统的工作过程,同时也是一项责任方面的重要活动,它明显昭示着企业对社会的确实担待能力。介于此,本文就从企业社会责任审计目标等方面进行分析探讨,阐释当下企业社会责任审计的现状及其存在的一些问题,同时提出相应的具有创新意义的对策措施。
The economic development in our country has gradually moved into the wave of globalization of the world economy. The role of the enterprises in society has increasingly shown their important contribution to the functions and key positions. The expectations and requirements of enterprises for the development of society have also become higher and higher. The audit of corporate social responsibility is a systematic process of work. It is also an important activity in terms of responsibility. It clearly shows that the enterprise is indeed able to afford society. In this connection, this article analyzes and discusses from the aspects of corporate social responsibility audit objectives and so on, explains the current situation of corporate social responsibility auditing and some existing problems, and at the same time puts forward corresponding innovative countermeasures.