發(fā)布時間：2018-09-11 05:58

【摘要】：伴隨著社會經(jīng)濟的飛速發(fā)展,各種社會問題和負面效應(yīng)不斷爆發(fā),比如黃記煌使用發(fā)霉大米事件、霧霾污染、天津濱海新區(qū)爆炸事件等。各種負面新聞的爆發(fā)嚴重危害了社會大眾的人身安全,也不利于社會穩(wěn)定。在眾多的社會行業(yè)中食品企業(yè)與社會大眾的生活息息相關(guān),企業(yè)社會責(zé)任感的缺失將嚴重影響社會大眾的人身安全。因此提醒我們在關(guān)注企業(yè)的財務(wù)狀況和經(jīng)營成果之外,還要考慮它對社會整體的影響。為了促使企業(yè)積極地關(guān)注并履行社會責(zé)任,最大限度的維護各個利益相關(guān)者的,J利益以及國家可持續(xù)發(fā)展戰(zhàn)略的推廣實施等,對企業(yè)社會責(zé)任審計體系的研究是十分必要的。本文首先通過查閱國內(nèi)外有關(guān)的文獻資料,從企業(yè)社會責(zé)任審計概念、審計主體和審計內(nèi)容三個方面對比分析了國內(nèi)外企業(yè)社會責(zé)任審計的發(fā)展沿革；其次在學(xué)習(xí)研究前人理論的基礎(chǔ)上,總結(jié)了企業(yè)社會責(zé)任審計的起源與發(fā)展,企業(yè)社會責(zé)任審計的目標和本文研究的基礎(chǔ)理論等；然后通過搜集2014年我國食品企業(yè)社會責(zé)任報告的相關(guān)數(shù)據(jù),調(diào)查分析我國食品企業(yè)社會責(zé)任審計的現(xiàn)狀研究,從食品企業(yè)社會責(zé)任報告發(fā)表數(shù)量、被審計數(shù)量、內(nèi)容完整性、真實性、報告編制參考標準和審計主體四個方面進行對比分析,總結(jié)了我國企業(yè)社會責(zé)任報告發(fā)表和審計的現(xiàn)狀,發(fā)現(xiàn)其中一些不足之處；之后在現(xiàn)有理論基礎(chǔ)的前提下,從審計的主體、內(nèi)容、評價體系等方面,提出自己的觀點,并且設(shè)計構(gòu)建了適用于食品企業(yè)社會責(zé)任審計的指標體系；最后在分析我國社會責(zé)任報告審計存在問題產(chǎn)生的原因并提出對策。
[Abstract]:With the rapid development of social economy, various social problems and negative effects continue to erupt, such as Huang Zhihuang's use of moldy rice, haze pollution, the explosion of Tianjin Binhai New area and so on. The outbreak of various negative news seriously endangers the personal safety of the public and is not conducive to social stability. In many social industries, food enterprises are closely related to the life of the public, and the lack of corporate social responsibility will seriously affect the personal safety of the social masses. Therefore, it reminds us to consider its impact on the society as a whole, in addition to its financial situation and operating results. In order to urge enterprises to pay attention to and fulfill social responsibility, to maintain the interests of all stakeholders to the maximum extent and to promote the implementation of national sustainable development strategy, it is necessary to study the audit system of corporate social responsibility. First of all, this paper compares the development of corporate social responsibility audit at home and abroad from three aspects: the concept of corporate social responsibility audit, the audit subject and the audit content. Secondly, it summarizes the origin and development of corporate social responsibility audit, the goal of corporate social responsibility audit and the basic theory of this paper. Then through collecting the relevant data of food corporate social responsibility report in China in 2014, and investigating and analyzing the current situation of food corporate social responsibility audit in China, from the number of food corporate social responsibility reports published, the number of audited, the integrity of the content. Authenticity, reference standards of report preparation and audit subjects are compared and analyzed, and the present situation of corporate social responsibility report and audit in China are summarized, and some deficiencies are found. Then, under the premise of the existing theoretical basis, From the main body, content, evaluation system and other aspects of the audit, put forward their own views, and designed to build a suitable food enterprise social responsibility audit index system; Finally, this paper analyzes the causes of the problems in the audit of social responsibility reports in China and puts forward some countermeasures.
【學(xué)位授予單位】：云南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F239.45
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本文編號：2235763