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在我国经济快速发展的过程中,因粗放式发展带来的各种负面效应和社会问题逐步显现,一些企业为片面追求经济利润,导致生态失衡、环境污染、工伤事故等不断发生,损害了投资者和债权人利益。这些问题的发生,促使人们要求企业履行社会责任的呼声越来越高,企业社会责任审计作为考察企业社会责任履行情况的监督手段被提出、这对审计部门提出了新的挑战。因此,有必要对我国建立和完善企业社会责任审计的相关问题进行探讨。
In the process of rapid economic development in our country, various negative effects and social problems brought by the extensive development have gradually emerged. Some enterprises are pursuing economic profits unilaterally, resulting in ecological imbalances, environmental pollution and industrial accidents, which continue to undermine investment And the interests of creditors. The occurrence of these problems urges people to demand more and more high performance of corporate social responsibility. The audit of corporate social responsibility is put forward as a supervision method to investigate the fulfillment of corporate social responsibility, which poses new challenges for the audit department. Therefore, it is necessary to discuss the related issues of establishing and perfecting the auditing of corporate social responsibility in our country.