Research On The Index System Of Corporate Social Responsibility Audit Based On The Theory Of Social Responsibility Level

At present,the research on corporate social responsibility has been gradually standardized and systematized in academic and practical circles.It has more and more theoretical and practical significance to examine and evaluate the performance of corporate social responsibility.From the perspective of the global development environment,China’s social responsibility theory system has not been systematized,and has not formed a set of acceptable and applicable audit evaluation system of corporate social responsibility.In the current form,only a small number of enterprises are reviewing and rating their social responsibility performance.This situation is not only not conducive to the promotion of corporate normative behavior,but also seriously affects the future development of corporate social responsibility audit theory.In view of the above situation,China’s government issued relevant measures on corporate social responsibility audit,which has made remarkable development under the promotion of policies.However,in the long run,it is still necessary and necessary to establish a unified corporate social responsibility audit evaluation system.Based on the existing audit theory of corporate social responsibility,this paper summarizes the research results of the academic community.The author finds that in recent years,the academic community has paid more and more attention to the performance of corporate social responsibility,and also constructed the audit index system,but it does not highlight the level of social responsibility.Based on the theory of social responsibility hierarchy,this paper selects the indicators of corporate social responsibility under the principle of four aspects,constructs a complete and logical audit indicator system,and uses AHP to evaluate the weight of the indicator system and fuzzy evaluation to review and evaluate the results.The purpose of this paper is to verify the validity and feasibility of the index system.Through the index calculation of the corporate social responsibility of Chint electric,we find the problems in the process of fulfilling the corporate social responsibility according to the results.At the same time,we put forward auditsuggestions,summarize the audit index system Perfect,in order to provide direction and ideas for further research.