Research On The Evaluation Index System Of Social Responsibility Performance Audit Of State-owned Enterprises And Its Application

With the time going by,nowadays enterprises are no longer a tool that exists only for the sake of profit.The issue of social responsibility has become more and more prominent.And the government and the public now require enterprises to performe better in their social resposiblity.The use of a single economic indicator and financial data to measure a company is far from meeting the needs of the public and the government.With the implementation of the concept of sustainable development,society needs to evaluate a company from both social and environmental perspective.For the state-owned enterprises that are the mainstay of China's economy,the government has successively issued the "Guiding Opinions on the Implementation of Social Responsibilities of Central Enterprises" and the "Guiding Opinions on the Better Implementation of Social Responsibilities of State-Owned Enterprises" and other documents to require the state-owned enterprises to performe better in social responsibility.Performance auditing from the perspective of social responsibility,as a way to evaluate the performance of corporate social responsibility,can well urge companies to better fulfill their social responsibilities.The establishment of a state-owned enterprise social responsibility performance audit evaluation index system can better guide the social responsibility performance audit of state-owned enterprises and improving the performance of state-owned enterprises' social responsibility.So these enterprises can meeting the requirements of the state and society.Therefore,it is necessary to construct a clear evaluation index system for social responsibility performance audit of state-owned enterprises.This paper has collated and analyzed the theory of social responsibility,principalagent theory,stakeholder theory and other related theories.On this basis,this paper have constructed the theoretical framework of state-owned enterprise social responsibility performance audit.On the basis of this theoretical framework,this paper aims at evaluating the state-owned enterprises' social responsibility is economic,efficient and effective.From the perspective of social responsibility and China's special national conditions,from the perspective of qualitative and quantitative differences Combined with the analytic hierarchy process,the evaluation index system of state-owned enterprise social responsibility performance audit is constructed,including three first-level indicators,nine second-level indicators and 42 thirdlevel indicators.Finally,this paper uses this index system to evaluate China Shenhua's social responsibility performance from 2016 to 2018,and analyse the main problem of China Shenhua's social responsibility performance.The research in this paper enriches the theoretical research on corporate social responsibility from the perspective of auditing supervision,especially the theoretical research on social responsibility of state-owned enterprises.At a time when both the government and the society have higher social responsibility performance requirements for enterprises,state-owned enterprises have the role of taking the lead in the enterprise.This paper helps to promote stateowned enterprises to enhance their social responsibility performance while encouraging more companies to undertake more social responsibilities,and thus achieve an overall improvement in corporate social responsibility performance.