Research On The Social Responsibility Audit System Of China’s Food Industry Enterprises

With the rapid development of social economy, all sorts of social problems and negative effects also followed, like bright yellow remember using moldy rice events, haze pollution, Tian Jin Bin hai new area bombing outbreaks and so on. All kinds of negative news outbreaks which not only cause serious damage to the social public safety, also is not conducive to social stability. Especially the food companies which is closely related to social public life in numerous social industry, the lack of corporate social responsibility will seriously affect the lives of the public health.Therefore remind us not only focus on the enterprise financial position, operating results and cash flow, but also consider its impact on society as a whole. In order to encourage enterprises to actively monitor and fulfill social responsibility, maximum limit in protecting the interests of all stakeholders and the expansion of national sustainable development strategy implementation, the study of corporate social responsibility audit system is very necessary.So this article first through the related literature at home and abroad, and then comparison and analysis the evolution of the development of corporate social responsibility audit at home and abroad in follows three aspects:the concept of corporate social responsibility audit, the audit subject and audit contents. After the study, on the basis of predecessors’theory, summarizes the origin and development of corporate social responsibility audit, the goal of corporate social responsibility audit, this article studies the basic theory and so on; Then through investigating and analyzing the current situation of our country food enterprise society responsibility audit research, and collecting 2014 our country food related data of corporate social responsibility report from food quantity and corporate social responsibility report verification number reference standards, integrity and authenticity of the content, report and audit main body four aspects were analyzed, and then summarized our country corporate social responsibility report disclosure and audit still need research to solve some problems in the present situation; Next based on the existing theory premise, from the audit main body, content, evaluation system etc, put forward their own views, and design to construct the applicable to food enterprise society responsibility audit index system. Finally based on the previous some of the problems existing in the disclosure and verification, analyze the causes and put forward the suggestions.