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企业社会责任的履行越来越成为企业获取持续竞争力的重要因素。通信企业作为国民经济运行的基础设施在国家信息化建设中承担着不同于其他企业的社会责任。本文从社会责任审计的现状出发,通过对融合开展经济责任审计与社会责任审计的可行性分析,对社会责任审计评价指标体系进行了初步思考。
The fulfillment of corporate social responsibility has increasingly become an important factor for enterprises to obtain sustainable competitiveness. As the infrastructure for the operation of the national economy, communication enterprises have assumed social responsibilities different from other enterprises in the construction of national informatization. Based on the status quo of social responsibility auditing, this article makes a preliminary consideration of the evaluation index system of social responsibility auditing by analyzing the feasibility of auditing economic responsibility and social responsibility auditing.