Analysis Of Corporate Social Responsibility Audit

Corporate social responsibility is not only the need of enterprise existence and development, but also is related to the social and economic sustainable development in harmony society, recently the relevant state departments and other agencies have issued policy requirements of the corporate social responsibility and disclosure of social responsibility information, in recent years, corporate social responsibility report of enterprise social responsibility become published fashion style, its released a" blowout" situation, reflects the corporate social responsibility concept gradually thorough Corporate’s management. but the quality of corporate social responsibility report has many problems. Such as opportunism fraud, exaggerating publicity behavior, etc. So the enterprise social responsibility audit is particularly urgent and necessary. This paper employs the method of normative research to discuss the necessity and feasibility of enterprise social responsibility audit in the harmonious society. Meanwhile the paper analyses the problems of enterprise social responsibility audit which existing in our country, and then the paper takes the corresponding solutions. Specifically speaking, the paper’s major measurements as follows:1. The necessity of the audit of social responsibility in the enterprise. The concept of corporate social responsibility has been introduced to China since1980s. After more than30years of development, The theory of enterprise social responsibility has been relatively mature and around in people’s mind. This paper states the development of the social responsibility with the evolution of the concept of social responsibility,at the same time makes the definition of enterprise social responsibility in the21st century.Then the paper discusses the necessity of the social responsibility from law, management science, economics. Stakeholder theory provides a good method of corporate social responsibility audit Corporate social responsibility audit provides reasonable assurance for the implement of social responsibility, which makes corporate social responsibility information has a certain amount of constraint and justice, so the result can ensure the information relative realistic, objective and integrity.2. The feasibility of corporate social responsibility audit, this paper analyzes the principal-agent theory, signal transfer theory, audit insurance theory, the sustainable development theory, The principal-agent theory provides the causes and nature interpretation of enterprise social responsibility. From these theories,we can get the feasibility of enterprise social responsibility audit, Then the paper describes the establishment of theoretic framework of enterprise social responsibility audit,the paper elaborates the subject, the aim, the content, the object, and the report mode and publication system of corporate social responsibility audit and then discusses the key point of realizing social responsibility audit:one is we should know the coupling and separation of social responsibility audit, Routine audit and the environmental audit, the other one is bring corporate social responsibility audit into enterprise leaders economic responsibility audit, this is the best entry point of corporate social responsibility audit.3. The current situation and problems of enterprise social responsibility audit this paper researches the data of information disclosure of corporate social responsibility report recently, and selects the sample combined with the random principle and method of probability, then the paper analysises sample generally and analysises the content of the sample, resulting in the problems that corporate social responsibility audit exist in China at present.Then the paper discusses the corresponding measurements by the help of foreign experience..4. The six part of this paper summarized full text, gets the conclusion of enterprise social responsibility audit, and shows the innovation and the disadvantage of the text, The full text to appeal the feasibility of enterprise social responsibility.