Research On The Social Responsibility Audit Of The Listed Company Information Disclosure In China

Ever since the beginning of the new century, the financial reform has been implementing smoothly, but in the mean time, problems like pollution, over exploitation, the rights of consumers being confronted are getting more serious too. All those things are against the trend of our nations'will of building an harmonious socialist society. As a result, the public are calling the enterprises taking their responsibilities. Listed Companies being the main force should set a good model for the others. Some of the listed companies have exposed their implementing of the responsibilities that the stock exchange requires. Some even hired some chartered accountant auditing. But still there still are some problems in taking credibility and auditing which need out efforts.This thesis would begin with the necessity of the auditing from the angle of theories, realities and legal points. It is considered that listed companies disclosing information of their social responsibilities and auditing status are crucial for them to taking responsibilities for the society. It would add to the value of the company; it would contribute to the suitable development of the whole society; it would help solve all sorts of problems that were caused by the over heated development in economy; it an indispensable way in adjusting to the SA8000 in the second part of the thesis, I would introduce some experiences of the listed companies in western countries in disclosing information of their responsibility and auditing, from which we learn our lesson on how we should do: the sense of the social responsibility is the social fundament of implementing the scheme, establishing the managing institution could ensure the smoothness of the functioning of the scheme; appropriate rules on disclosing and auditing is an preliminary condition for the scheme. In the last part of the thesis, I mainly focused on finding out the problems about the disclosing information and auditing and the cause of those problems. Then I bring out some strategies that could help improving the present status: fist, unify the regularities on disclosing the responsibilities of listed companies; second, introducing the new rules on disclosing responsibilities and auditing; third elevate the qualities of the auditing staffs.