本文選題：社會責(zé)任審計(jì)　切入點(diǎn)：行為導(dǎo)向　出處：《中國海洋大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：長期以來，我國企業(yè)埋頭專注于經(jīng)濟(jì)的發(fā)展，而對保護(hù)環(huán)境、維護(hù)職工權(quán)益以及食品質(zhì)量安全等社會責(zé)任問題的重視度不夠，，導(dǎo)致目前我國企業(yè)的社會責(zé)任履行情況不容樂觀。許多企業(yè)在內(nèi)外部環(huán)境的壓力下，開始相繼披露社會責(zé)任報(bào)告，以顯示其為履行社會責(zé)任所作出的努力，而在社會責(zé)任報(bào)告缺乏第三方鑒證的情況下，披露社會責(zé)任報(bào)告反而成了企業(yè)進(jìn)行印象管理的工具。社會責(zé)任審計(jì)作為解決企業(yè)社會責(zé)任披露問題的有力“武器”，越來越受到理論界和實(shí)務(wù)界的重視。但是，最困難的不是發(fā)現(xiàn)社會責(zé)任審計(jì)的重要性，而是在于社會責(zé)任審計(jì)的執(zhí)行。相比于西方國家，我國的社會責(zé)任審計(jì)實(shí)踐經(jīng)驗(yàn)明顯不足，最主要的原因在于我國現(xiàn)有對社會責(zé)任審計(jì)程序的研究囿于傳統(tǒng)的思維，且缺乏合理導(dǎo)向，使得社會責(zé)任審計(jì)困難重重。因此，本文對社會責(zé)任審計(jì)模式進(jìn)行了專門的研究，以期為社會責(zé)任審計(jì)實(shí)踐提供支持。 本文通過闡述傳統(tǒng)導(dǎo)向?qū)徲?jì)模式的缺陷，針對社會責(zé)任審計(jì)的特點(diǎn)，結(jié)合行為科學(xué)等理論提出并構(gòu)建了行為導(dǎo)向的企業(yè)社會責(zé)任審計(jì)模式，并論證了該審計(jì)模式與現(xiàn)有審計(jì)模式相比的區(qū)別和優(yōu)勢。行為導(dǎo)向的企業(yè)社會責(zé)任審計(jì)模式是指注冊會計(jì)師以分析被審計(jì)單位的受托社會責(zé)任行為作為審計(jì)活動(dòng)的出發(fā)點(diǎn)和切入點(diǎn)，通過對企業(yè)社會責(zé)任行為動(dòng)機(jī)的考察、企業(yè)社會責(zé)任行為過程的測試找出企業(yè)履行受托社會責(zé)任時(shí)可能存在的重大行為缺陷領(lǐng)域，據(jù)以確定審計(jì)的重點(diǎn)，制定和實(shí)施審計(jì)策略和方法，最終對被審計(jì)單位的受托社會責(zé)任的履行情況出具審計(jì)報(bào)告的一種審計(jì)活動(dòng)的組織方式。在考察企業(yè)的社會責(zé)任行為動(dòng)機(jī)部分，文章對企業(yè)的社會責(zé)任行為動(dòng)機(jī)按照內(nèi)在動(dòng)機(jī)和外在動(dòng)機(jī)進(jìn)行了分類，并分析了社會責(zé)任行為動(dòng)機(jī)的影響因素及識別方法，說明了企業(yè)社會責(zé)任行為動(dòng)機(jī)如何影響企業(yè)受托社會責(zé)任的履行情況。在測試企業(yè)社會責(zé)任行為過程的部分，文章主要介紹了企業(yè)社會責(zé)任行為過程的內(nèi)容以及測試企業(yè)社會責(zé)任行為過程的途徑和方法。在評估企業(yè)的社會責(zé)任行為缺陷部分，文章首先通過建立指標(biāo)體系的方式闡述了評估企業(yè)的社會責(zé)任行為缺陷的依據(jù)，并介紹了評估企業(yè)的社會責(zé)任行為缺陷的程序、方法以及企業(yè)的社會責(zé)任行為缺陷的評估結(jié)果對社會責(zé)任報(bào)告錯(cuò)報(bào)風(fēng)險(xiǎn)的影響。最后，文章對責(zé)任方認(rèn)定、審計(jì)目標(biāo)和審計(jì)程序之間的關(guān)系進(jìn)行了討論，并對審計(jì)程序的具體內(nèi)容進(jìn)行了分析，還對社會責(zé)任審計(jì)報(bào)告的模式及內(nèi)容進(jìn)行了探索。 本文的創(chuàng)新之處在于提出并構(gòu)建了行為導(dǎo)向的企業(yè)社會責(zé)任審計(jì)模式，對企業(yè)社會責(zé)任行為結(jié)果追根溯源，深入剖析了企業(yè)社會責(zé)任行為的動(dòng)機(jī)，將行為動(dòng)機(jī)、行為過程和行為結(jié)果全面納入了審計(jì)范圍，克服了傳統(tǒng)審計(jì)模式下側(cè)重對企業(yè)行為結(jié)果的考察，而對企業(yè)行為過程關(guān)注不足，忽視對企業(yè)行為動(dòng)機(jī)進(jìn)行考察的缺陷。這一方面有助于審計(jì)人員對企業(yè)的社會責(zé)任履行狀況進(jìn)行科學(xué)合理的評價(jià)；另一方面也有助于社會責(zé)任審計(jì)職能的擴(kuò)展；此外，在一定程度上也促進(jìn)了學(xué)科間的融合。
[Abstract]:For a long time, the development of China's enterprises in the focus on the economy, and to protect the environment, safeguard the rights and interests of workers and the quality of the food safety problem of social responsibility and insufficient attention, leading to the current our country enterprise social responsibility is not optimistic. Many enterprises in the internal and external environment under pressure, began to have to disclose social responsibility report to show its made for their efforts in fulfilling their social responsibilities, and the lack of the social responsibility report of third party verification cases, disclosure of social responsibility report has become the enterprise impression management tool. Social responsibility audit as a solution to corporate social responsibility disclosure of the powerful "weapon", more and more theory and practice attention. However, the most difficult is that the importance of social responsibility audit, but in the implementation of social responsibility audit. Compared to western countries, China's society Responsibility audit experience is obviously insufficient, the main reason lies in the study of China's existing program of social responsibility audit due to traditional thinking, and the lack of reasonable guidance, make the social responsibility audit difficult. Therefore, this paper makes a special study on the mode of social responsibility audit, in order to provide support for the practice of social responsibility audit.
This paper explains the defects of the traditional risk-based audit model, according to the characteristics of social responsibility audit, combined with behavioral science theory and mode of corporate social responsibility audit construct action oriented, and demonstrates the differences and advantages of the existing audit mode and audit mode. Compared with the model of corporate social responsibility audit behavior orientation is based on analysis of audit the unit of social responsibility audit activities as the starting point and the starting point of CPA, through the study of corporate social responsibility behavior motivation, corporate social responsibility behavior during the test to find out major behavior defects perform the social responsibility of the enterprise, to determine the audit priorities, formulate and implement the audit strategy and a method for the final audit activity is social responsibility audit unit of the implementation of the audit report issued by the group Fabric. In the motivation of social responsibility of company, the social responsibility Motivation of enterprises are classified according to the intrinsic and extrinsic motivation, and analyzes the influence of social responsibility Motivation Factors and identification methods, illustrates the fulfillment of corporate social responsibility behavior motivation how to influence corporate social responsibility in the. The test of corporate social responsibility behavior part of the process, this paper mainly introduces the ways and methods of corporate social responsibility behavior as well as the contents of corporate social responsibility behavior testing process. In the part of behavior responsibility defect assessment of enterprise, this paper expounds the social responsibility of enterprises on the basis of defect evaluation through the establishment of index system, and the social responsibility of enterprises defect assessment procedures, methods and assessment of enterprise's social responsibility defect Finally, the article discusses the relationship between the responsibility party, the audit objectives and the audit procedures, analyzes the specific contents of the audit procedure, and explores the mode and content of the social responsibility audit report.
The innovation of this paper is put forward and constructed the model of corporate social responsibility audit behavior orientation, tracing the source of corporate social responsibility behavior results, in-depth analysis of the corporate social responsibility behavior, behavior motivation, behavior and behavior into the scope of the results of the comprehensive audit, to overcome the traditional audit mode focuses on the behavior of enterprise results the behavior of enterprises and the process of lack of care, neglect of the study of defects on the motivation. On the one hand to help the auditors to fulfill corporate social responsibility in science reasonable appraisal; on the other hand also contribute to the expansion of the functions of social responsibility audit; moreover, to a certain extent also promote the integration between disciplines.

【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F239.4

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