Research On Auditing System Of Moral Responsibility Of Listed Corporates In China

With the reform and opening up and the continuous development of the market economy,while pursuing their own economic benefits,companies often ignore or even touch the moral bottom line,such as pollution of the environment,predatory development,and production of counterfeit and shoddy products.The moral crisis seriously threatens the healthy and orderly development of the socialist market economy,and the corporate moral responsibility standards need to be further strengthened.In order to strengthen the moral constraints of corporate market behavior,the implementation of the corporate moral responsibility audit system plays a crucial role.At present,in China,research on corporate moral responsibility auditing has not yet established a complete audit evaluation index system and auditing system.Therefore,this article will select listed companies as industry leaders as the research object.Starting from the connotation of corporate moral responsibility,based on stakeholder theory,entrusted and entrusted responsibility theory,a set of listed companies' moral responsibility audit evaluation index system is established to construct.The ethical responsibility audit system of listed companies is the focus of research.First,this article sorts out the relevant theoretical basis of corporate moral responsibility auditing,analyzes the status quo of moral responsibility audit of listed companies in China,and points out the current problems in the audit work of listed companies in China.From the perspectives of investors,employees,consumers,suppliers,governments,the environment,and communities,a ethical responsibility audit evaluation system for listed companies based on financial indicators has been established.Secondly,in the empirical analysis,due to the difficulty in obtaining environmental data and incomplete data of non-financial indicators,this paper selected 17 indicators for empirical analysis.Based on the financial reports,related information,and social responsibility report data of listed companies,SPSS 20.0 is used for factor analysis and descriptive analysis.After analyzing the performance of169 listed companies 'moral responsibilities,the following conclusions are drawn:The audit factors of listed companies' ethical responsibilities can be divided into seven aspects,including shareholders,creditors,employees,consumers,suppliers,governments,and communities,and the cumulative variance contribution rateAmounted to 83.686%.At the same time,from the perspective of 169 listed companies,the overall performance of the company's moral responsibilities is unbalanced.From the perspective of a certain company,the performance of the companies' ethical responsibilities on various factors is quite different.Finally,on the basis of factor analysis,an ethical responsibility audit evaluation index system and a comprehensive score model for listed companies were constructed.Based on the above foundation,the research on the establishment of China's listed companies' ethical responsibility audit system is conducted in terms of determining the audit subject,establishing audit evaluation standards,collecting and evaluating audit evidence,and completing audit reports.