摘要
首先对我国社会责任审计的理论研究进行回顾、分析、总结和评价,然后提出今后我国社会责任审计理论研究的思路,即推动社会责任审计基础理论与应用理论的创新研究;加快制订社会责任审计标准;建立社会责任报告质量评估机制;处理好社会责任审计与常规审计、环境审计三者的关系;拓宽社会责任审计研究视角;转变社会责任审计研究范式等。
Based on the review, analysis, summary and evaluation, China＇s social responsibility audit study should focus on ： to push the creative study of basic theory and applied theory, hasten the making of standards, set up the system of report quality evaluation, deal properly with the relationship between social responsibility audit, regular audit and environment audit; broaden the perspective of the study, and transform the paradigm of the traditional way of thinking.
出处
《审计与经济研究》
CSSCI
北大核心
2010年第5期47-53,共7页
Journal of Audit & Economics
基金
国家社会科学基金项目(09CSH030)
关键词
社会责任审计
企业社会责任
社会责任审计标准
社会责任报告质量评估机制
social responsibility audit
corporate social responsibility （CSR）
standards of social responsibility audit
report quality evaluation system of social responsibility
