發(fā)布時(shí)間：2019-02-24 12:03

【摘要】：20世紀(jì)后期，隨著經(jīng)濟(jì)社會(huì)的發(fā)展和人類自我意識(shí)的覺(jué)醒，利益相關(guān)者理論和可持續(xù)發(fā)展理論在企業(yè)內(nèi)逐步深化，企業(yè)公民的價(jià)值觀發(fā)生了巨大的轉(zhuǎn)變，越來(lái)越多的公司認(rèn)識(shí)到企業(yè)應(yīng)在生產(chǎn)發(fā)展的過(guò)程中履行其相應(yīng)的社會(huì)責(zé)任，重點(diǎn)關(guān)注利益相關(guān)者的反映和評(píng)價(jià)，與此同時(shí)公眾和政府對(duì)企業(yè)社會(huì)責(zé)任履行情況的信息需求也越來(lái)越強(qiáng)烈。特別是醫(yī)藥企業(yè)承擔(dān)著保障民生健康和安全的重任，社會(huì)責(zé)任感的缺失將嚴(yán)重威脅人民群眾的身體健康、生命安全。但縱觀國(guó)內(nèi)外研究現(xiàn)狀不難發(fā)現(xiàn)，目前該領(lǐng)域的發(fā)展仍然處在理論探討階段，并沒(méi)有實(shí)質(zhì)性的進(jìn)展。特別是我國(guó)正處在社會(huì)責(zé)任審計(jì)研究的起步階段，針對(duì)中國(guó)特色社會(huì)主義的社會(huì)責(zé)任審計(jì)研究較為零散，難成體系，存在的問(wèn)題也比較突出：審計(jì)主體的確立眾說(shuō)紛紜，審計(jì)內(nèi)容的研究也較為寬泛不具有實(shí)踐操作性，沒(méi)有形成統(tǒng)一的審計(jì)標(biāo)準(zhǔn)，審計(jì)的方法和手段也較為落后；社會(huì)責(zé)任審計(jì)實(shí)務(wù)研究更是處于停滯不前的狀態(tài)，嚴(yán)重阻礙了審計(jì)在社會(huì)責(zé)任領(lǐng)域監(jiān)督作用的發(fā)揮。基于此，建立一套科學(xué)合理有效的社會(huì)責(zé)任審計(jì)理論框架和評(píng)價(jià)指標(biāo)體系對(duì)于我國(guó)社會(huì)責(zé)任審計(jì)的理論研究和實(shí)踐指導(dǎo)具有重要意義。 本文首先闡述了研究的背景、意義、方法和本文寫(xiě)作的基本框架內(nèi)容，并在充分整理國(guó)內(nèi)外相關(guān)參考文獻(xiàn)的基礎(chǔ)上總結(jié)了對(duì)于我國(guó)社會(huì)責(zé)任審計(jì)發(fā)展的幾點(diǎn)啟示。然后重點(diǎn)梳理和確立了醫(yī)藥企業(yè)社會(huì)責(zé)任審計(jì)的理論框架，，提出了筆者對(duì)于審計(jì)主體、審計(jì)對(duì)象、審計(jì)目標(biāo)、審計(jì)標(biāo)準(zhǔn)、審計(jì)原則、審計(jì)內(nèi)容和審計(jì)程序等七個(gè)理論方面的主張。最后探索出了一套適用于醫(yī)藥企業(yè)社會(huì)責(zé)任審計(jì)的評(píng)價(jià)指標(biāo)體系，采用層次分析法將醫(yī)藥企業(yè)社會(huì)責(zé)任審計(jì)評(píng)價(jià)指標(biāo)分為整體性評(píng)價(jià)和內(nèi)容性評(píng)價(jià)兩個(gè)零級(jí)指標(biāo)，并逐步分解為8個(gè)一級(jí)指標(biāo)和43個(gè)二級(jí)指標(biāo)，通過(guò)專家打分加權(quán)平均法給各個(gè)二級(jí)指標(biāo)賦值并計(jì)算出總分，確立企業(yè)社會(huì)責(zé)任評(píng)價(jià)等級(jí)，并在此基礎(chǔ)上進(jìn)行了小規(guī)模的實(shí)驗(yàn)性應(yīng)用，以期對(duì)我國(guó)社會(huì)責(zé)任審計(jì)的研究發(fā)展提供有價(jià)值的參考。
[Abstract]:In the late 20th century, with the development of economy and society and the awakening of human self-consciousness, the theory of stakeholders and sustainable development gradually deepened in the enterprise, and the values of corporate citizens changed greatly. An increasing number of companies are recognizing that enterprises should fulfil their corresponding social responsibilities in the process of production development, focusing on the reflection and evaluation of stakeholders, At the same time, the public and the government to corporate social responsibility performance information demand is also increasingly strong. Especially the pharmaceutical enterprises are shouldering the important task of ensuring the health and safety of people's livelihood. The lack of social responsibility will seriously threaten the health and safety of the people. However, it is not difficult to find that the development of this field is still in the stage of theoretical discussion, and there is no substantial progress. Especially, our country is in the initial stage of the research of social responsibility audit. The research on social responsibility audit of socialism with Chinese characteristics is scattered and difficult to form a system. The research of audit content is not practical and has not formed a unified auditing standard, and the methods and means of audit are also relatively backward. The practice of social responsibility audit is in a stagnant state, which seriously hinders the role of audit supervision in the field of social responsibility. Based on this, it is of great significance to establish a set of scientific, reasonable and effective theoretical framework and evaluation index system for the theoretical research and practical guidance of social responsibility audit in China. Firstly, this paper expounds the background, significance, method and basic frame of this paper, and summarizes some enlightenments for the development of social responsibility audit in China on the basis of fully collating the relevant references at home and abroad. Then the theoretical framework of the medical enterprise social responsibility audit is put forward, and the author puts forward the audit subject, the audit object, the audit target, the audit standard, the audit principle. Audit content and audit procedures and other seven theoretical claims. Finally, a set of evaluation index system suitable for pharmaceutical enterprises' social responsibility audit is explored, and the evaluation index of pharmaceutical enterprise's social responsibility audit is divided into two zero-grade indexes by AHP, that is, holistic evaluation and content evaluation. It is gradually decomposed into 8 first-grade indexes and 43 second-class indexes, and the evaluation grade of corporate social responsibility is established by assigning value to each second-class index by the weighted average method of experts and calculating the total score. On this basis, a small scale experimental application is carried out in order to provide a valuable reference for the research and development of social responsibility audit in China.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F239.4

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