Harmonious Society, Corporate Social Responsibility And Audit System Arrangement

In recent years, our economical development has obtained an amazing achievement. However, in the rapid development of the corporation, it is also facing a serious of social responsibility dilemma, which makes enterprise social responsibility information become a hot topic among public.Corporate social responsibility audit is a new branch of the audit, independent auditors attest and evaluate the information of the social responsibility that the stakeholders concerned according to the relevant standards, in order to see the information of the corporation social responsibility is legal, true and complete. It can improve the social and broader organizational performance. It also can improve the overall level of corporation social responsibility, and set up the good corporation image, and promote the long-term development of the corporation.Paper first introduces the domestic and international corporate social responsibility audit results, and expounds the research contents, research methods and innovation in the paper. In the second part, paper proposes in order to build a harmonious society, we should realize the importance of corporate social responsibility and the need for social responsibility audit. Then paper explains the theoretical basis of the corporation social responsibility audit, and also introduces the practice of corporation social responsibility audit, so as to arrange social responsibility audit. Paper interprets these two guidelines "Shenzhen Stock Exchange Guidelines on Corporate Social Responsibility" and "Shanghai Stock Exchange Guidelines on Environmental Information Disclosure of Listed Companies" as a starting point, discusses China's laws, regulations and guidance on social responsibility, and makes recommendations to the establishment of social responsibility on the audit system in China by drawing on the advanced experience of western countries. Meanwhile by interpretation of the guidelines also defines the subject of corporate social responsibility and the way to obtain audit evidence. With the contents of the two guidelines, paper then arranges corporate social responsibility, especially focuses on audit content, evaluation system and audit procedures. In the last part of the paper we talk about the conclusion of the research, and the limitations and problems which need to be studied further.