The Study Of Promoting Corporate Social Responsibility Auditing In China

China is going through its most comprehensive social reform. In recent years, our economical development has obtained an amazing achievement. However, The booming of economy and corporation also lead to a series of social problems, the depravation of environment, the rampancy of fake spurious commodities , the endless emergence of mine disasters, the default of salary which make corporate social responsibility(CSR) become a hot topic among public, government and corporation itself. The aim of this paper lies in two aspects:firstly stressing the concept of CSR, secondly discussing related issues about the establishment and improvement of the institution for corporate social responsibility auditing.This study consists of three parts. Started with the theoretical and practical base of corporate social responsibility auditing, I provides an empirical research on the status of CSR in china from the perspective of employee, consumer, environment and public. According to the factor analyzed, in the second part, I conclude that the main difficulties of promoting corporate social responsibility auditing in china lie in the lacking of institution and standards, the obscurity of the practicer, the incompetent of the procedure. In the last part, research results suggest that both the supporting of legal system,the cultivating of the modern managing concept and the enhancing of the capacity for corporate and are necessary for promoting the corporate social responsibility auditing as well as the perfecting our market economy .