Research On Standards Of The Corporate Social Responsibility Audit

In recent years, the corporate social responsibility audit emerges increasingly in our country. So, it is important to set up the Standards of the Corporate Social Responsibility Audit for the smooth implementation of social responsibility audit in China. For this reason, the article firstly studies the corporate social responsibility reports of listed companies with a simple descriptive analysis in 2008 to 2009. Secondly, based on the achievements in foreign country, the author sets up the Standards of the Corporate Social Responsibility Audit for Chinese enterprise. Finally, the paper expatiates on investigate conclusion and disquisition insufficiency, and comes up with some recommendations for Corporate Social Responsibility Audit in China.By making a detailed analysis towards corporate social responsibility reports, the author finds that:the quantity of the corporate social responsibilities increases year by year, but the growth is small; As considering the listed sites, those listed in Shanghai Security Stock Exchange are more prefer to release the corporate social reports than those listed in Shenzhen Security Stock Exchange; As considering the industry, the more sensitive to the environment and the more strictly supervised, the more preferring to release the corporate social reports; The state-owned companies are inclined to release the corporate social reports; As a whole, the corporate social reports in our country is too vague. The results of this paper also show that:the auditing of economic interests has a positive impact on worker rights and the external environment; the auditing of economic interests and worker rights has a positive impact on Enterprise performance.