Research On Coporate Social Responsibility Audit Of T Food Company From The Perspective Of Product Quality

The vigorous development of social economy,bringing convenience to people,meanwhile,creating endless social problems.President "Plasticizer" event、OSI "Expired meat" event and some quality problems happening in succession,many food enterprises are deeply involved in product quality trust crisis,bringing many unfavorable factors to the stable development of the society.Food industry is closely related to people’s life,the lack of social responsibility of food enterprises makes it difficult to guarantee the quality of their products and brings great hidden dangers to public health and safety.It reminds us that,apart from focusing on the financial position and operating results of enterprises,we must consider the impact of enterprises on the whole society.It is of great significance not only to the enterprise itself,but also to the whole society that the enterprise undertakes social responsibility and carres out social responsibility audit.It is of great significance to establish and improve the social responsibility audit system,to promote enterprises to fulfill their social responsibility obligations,maximize the interests of stakeholders,and achieve sustainable development of society.This paper introduces the definition,subject and content of CSR audit,discusses the development and evolution of CSR audit at home and abroad,the objectives and basic theory of CSR audit,etc;Using stakeholder theory,principal-agent theory and game theory,this paper expounds the relationship between product quality and CSR audit;Taking the social responsibility audit of T food company as an example,this paper analyzes the process of social responsibility audit of T food company from the perspective of product quality;From the aspects of information disclosure,evaluation system,industry mechanism and so on,this paper deeply studies the problems and causes found in the CSR audit of T food company;The main problems are inadequate disclosure of product quality information,imperfect social responsibility audit evaluation system,imperfect regulatory mechanism of food industry and lack of professional knowledge of auditors;The causes include inadequate game between enterprises and stakeholders,the corporate lacks sense of social responsibility,defects in product quality monitoring mechanism,information asymmetry between different stakeholders,and the impact of principal-agent relationship between shareholders and operators.From the perspective of government,enterprises and accounting firms,this paper puts forward some countermeasures for the problems existing in CSR auditing of T food company,including perfecting the legislation of the government,strengthening the internal governance of enterprises,and strengthening the external control of T food company in different stages of audit.