Research On The Corporate Social Responsibility Audit Evaluation System

With our social responsibility issues have become increasingly prominent, thepublic and the government is increasing demand for high-quality social responsibilityinformation, But corporate social responsibility audit in China is still in it s infancy,and slow development, it can not meet the demand to carry out the business of thecorporate social responsibility audit, and hinder the audit to play a supervisory role inthe field of social responsibility. Based on this, we carried out a study on corporatesocial responsibility audit evaluation system and me thod.Firstly, the basic theory of the principal-agent theory and the interests ofstakeholder theory to build depth analysis, based on the theoretical framework ofCorporate Social Responsibility Audit Evaluation. A combination of both revealsMotivation and Essential Social Responsibility Audit and Evaluation, and providing amethodology; followed by the statistical report on the audit of the corporate socialresponsibility in China situation, the analysis of the current situation to come to ourcorporate social responsibility audit evaluation; in this study our social responsibilityaudit evaluation framework on the basis of clear and departure from a qualitative andquantitative point of view, such as the situation of human resources, environmentalresources responsibility, consumers responsibility and so on, the establishment of acomplete audit evaluation index system of corporate social responsibility, itscomposition,including7quantitative indicators, qualitative indicators4, approximately106subordinates indicators; Finally, the application of the evaluation system.By using content analysis and basic research methods such as AHP in the socialresponsibility audit evaluation index on the creative design, qualitative indicators fromfour aspects to emphasize a macroscopic; Quantitative indicators are added in dustryguide, business partner and so on, to from the micro level and strategic implementation.And to build a comprehensive and objective evaluation system, at the same time incase of full application of the audit evaluation process, aiming at our countryenterprise society responsibility audit provide valuable reference for furtherdevelopment of theory and practice.