Font Size: a A A

Research On Z-Mineral Enterprise Social Responsibility Audit From The Perspective Of Employees

Posted on:2020-10-06Degree:MasterType:Thesis
Country:ChinaCandidate:Z T LiaoFull Text:PDF
GTID:2381330602958722Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since ancient times,China has a "people-oriented" concept of rejuvenating the country,and with the international situation constantly intensifying the competition of countries,the rapid development of China is the best embodiment of the value-oriented correctness of this concept.Therefore,in order to maintain our country,s advantageous position,it is very important to continue to pay attention to promoting the development of our people and to further ensure the development rights of people at all levels of society.So how to improve the effective implementation of the rights and interests of our people is one of the most critical issues.People are not separate individuals in society,but are gathered together in various forms to achieve a variety of different purposes.Organizations that are grouped together as individuals in pursuit of value have the most direct and direct connection with individual interests.This paper analyzes and understands the employee responsibility in the social responsibility undertaken by the enterprise,and considers it to be an important link affecting the protection of individual rights and interests.However,the arbitrariness of the publication of relevant information in the social responsibility report makes the information release lose its original value.Therefore,this paper selects mineral enterprises with more obvious employee rights characteristics as the case object.Firstly,through the hypothetical audit of the social responsibility of its employees,the main content and evaluation system of the audit work are designed,and then the social responsibility report issued by the audit process is evaluated and prepared from the preparation stage,planning stage,execution stage and reporting stage.Based on the findings,we randomly learned about other listed mineral companies' social responsibility reports,and found that many of them have similar problems:the evaluation indicators are not rigorous,the conclusion analysis lacks reliability,most of the report content is not audited and the missing is important.Audit elements.Through the analysis of the causes,it is known that the lack of positive behavioral motives,the external environment leading to the "non-audit" dominant strategy,the management's pursuit of risk-reward ratio and the lack of the most important audit structure are the current status of China's mineral enterprises,main reason.Finally,in order to find improvement countermeasures,the model analysis of the three-party dynamic game under the incomplete information between the main parties involved is carried out.The proposed improvements are mainly to build a sound audit framework and related legal system,increase the rewards and punishments of relevant performance of enterprises,improve the professional quality of auditors,and optimize the performance evaluation system of regional governmentsIt is expected to make an effort to improve the status quo of social responsibility audit of listed mineral companies in China,and at the same time to provide reference for further similar issues for other enterprises...
Keywords/Search Tags:CSR Audit, Protect of People Rights, Game Theory
PDF Full Text Request
Related items