Evaluation System And Method Of Our Corporate Social Responsibility Audit Study

The problem of social responsibility getting more and more serious, the public and government's demand is increasing rapidly for high-quality information on social responsibility. Building a scientific and effective evaluation system of social responsibility is of great significance for the practice of social responsibility audit in our nation. But company social responsibility audit is still in its initial stage in China, and it developed relatively slow. The main problem is that company social responsibility had broader scope and more complex content, requiring sound theory and concrete and feasible methods as a guide. The audit of our existing practice of theoretical research and action focused on the accumulation of financial information by business enterprises based on results and efficiency of financial and management audit, and can not meet the demand for audit services to carry out company social responsibility, leading company social responsibility can only remain qualitative assessment of the level in the audit assessment ,can not be a more objective evaluation of fulfilling conditions of company social responsibility, limiting the overall social responsibility to carry out and audit practice in the field of social responsibility to play a supervisory role . Based on that, the construction of company social responsibility audit evaluation system was studied.Firstly, the paper has expounded the research background and significance of research, and though analyzing the current situation at home and abroad, put forward the innovation; secondly, the paper summarize relevant concepts and theories about social responsibility audit, On the base of these ,the essay definite the main content of corporation social responsibility audit ,and conceives a fairly integrated system of evaluation, which consists of five quantitative index: state of human recourse, responsibility of circumstance recourse, responsibility of production quality, state of responsibility on community or commonweal, responsibility of observance of laws . The system consists of 25 second level index and three qualitative index : recognition situation on corporation responsibility, evaluation of corporation inside management system, social reputation of corporation. On the base of these, the essay used levels analytical method and illegibility analytical method to conceive compositive estimate matrix of social responsibility audit.The main study contents of this paper are the definition of the main content of corporation social responsibility audit and built index system, The author tries to set quantitative and qualitative index to estimate the states of a corporation social responsibility. the essay used levels analytical method and illegibility analytical method to build a system content of quantitative and qualitative index to appraise the responsibility. The method break though the localization of difficulty of the responsibility, which could built level and objective audit index to make the outcome scientific and maneuverable.