Research On Evaluation Index System Of Corporate Social Responsibility

since twenty-first Century, with the further development of economic globalization and capital of civilians and sustainable economic development the new situation under the specific direction, people have higher requirements on the role of business in society life. Enterprise management concept from the beginning of the principle of the supremacy of a single profit to the diversified requirements, factors of corporate shareholders, employees, consumers, creditors, suppliers and other stakeholders demands has become the enterprise managers can not be ignored. The enterprise should bear the social responsibility has become more and more popular consensus, as the economic situation of supervision enterprise activities of the audit industry should make timely response, corporate social responsibility audit will become an important part of the audit industry in the near future, become the future development direction of the auditing profession. In the present situation of China audit industry, in the premise of social responsibility audit theory research started late, the research on corporate social responsibility audit develops slowly, with the theory of corporate social responsibility audit is developed on the basis of practice is very scarce, compared with the developed countries have been seriously lagging behind. Corporate social responsibility audit in China has not yet formed a complete audit mechanism, the lack of experience in auditing and audit methods and corresponding system in this area, is seriously out of line with China’s socialist economic development and the corresponding causes some social problems, such as food safety events, psychological pressure, waste of resources, environmental pollution and other problems. This article from the status quo of China’s corporate social responsibility audit, based on the real conditions of soil, analysis of corporate social responsibility audit in China to develop, a corporate social responsibility audit objective and principle, to seriously study the theory of social responsibility of enterprises related to the process of combing, stakeholder theory and Carroll model theory as the basis, establish the enterprise social responsibility audit content and the corresponding indicators, through the content analysis method and analytic hierarchy process method for qualitative and quantitative classification of the indicators of corporate social responsibility audit, produced a series of corporate social responsibility audit evaluation index, in order to our country enterprise society responsibility audit practice has certain guiding and promoting role.