Research On The Standards Of Corporate Social Responsibility Audit-empirical Evidence From Manufacturing Industry Of Listing Corporation In Our Country

With the development of m arket economy, China has became one of economic powers. The developm ent of Ch ina has been the world’s attention increasingly. In the context of sustaina ble development, the enterprises not onl y publish financial reports, the quantity of the social responsibility reports increase significantly, from 32 in 2006 increased to 1231 in 2013, the growth rate as high as 38.5 times. But there are serious qualit y problems in social responsibili ty reports published by enterprises, so social re sponsibility audit prob lem comes out. The establishment of a comm on social res ponsibility audit standard system is particularly important.Firstly, this paper describes the ba ckground and the significance of the research. After analyzing the related literature in the dom estic and foreign fully, it simply introduces the theoretical framewo rk and theoretical basis of social responsibility audit. Then analyzing the social responsibility reports in our country, social responsibility audit st andards and three internati onal standards, combining the current situation of social respo nsibility audit in China an d absorbing advantages of three international sta ndards, this paper establishs social responsibility audit standard system of China. Lastly, An empirical study on the standard system of social responsibility audit of the ef fectiveness begins on the basis of determined range of sample, variables and m odels, which focuses on the relationship between the aspects associated with the audit standards of social responsibility and the performance of en terprises. Accordingly, it draws a conclusion of related research, puts forward the policy recommendations and points out the limitations of this study.This study finds that the quantity of so cial responsibility reports released by enterprises in our country is increasing, but the number of certificating through the third party is little. Social responsibility aud it standards in our country is lack of social responsibility audit principles a nd audit content is lack of specific description. the social res ponsibility reports of enterprise are tend to disclose the economic benefits content but it pays less attention to the ri ghts and interests of workers and the ex ternal environment wh ich have the lo ng-term interests. In addition, this study also finds that th e audit of the rights and interests of shareholders, the creditors and workers have a positi ve impact on enterprise performance.