文档名：基于三重底线理论的企业社会责任审计体系构建
摘要：企业社会责任报告、ESG报告和可持续发展报告方兴未艾,正在同步加速我国社会责任信息披露和审计的进程.不久的将来,我国企业社会责任审计需求将激增,亟待构建企业社会责任审计体系,为企业社会责任审计实践提供指导.企业社会责任审计从现有资源和经济发展、社会发展及环境发展之间的平衡点出发,将在推动我国经济平稳健康发展中发挥重要作用.在梳理现有国内外专家学者对企业社会责任审计的研究基础上,结合我国实际情况,分析我国企业社会责任审计基础理论研究和实践发展现状.基于三重底线发展理念,从审计理念、法律法规、审计方法、评价指标以及人力资源5个层面,构建企业社会责任审计体系,旨在降低我国企业社会责任审计风险,提高企业社会责任审计工作质量.
Abstract：Socialexpectationsrequirecompaniestoaligntheirbehaviorswiththeoverallsocialvaluesandperformanceexpectations.ThedevelopmentofCorporateSocialResponsibility(CSR)reports,ESGreports,andSustainableDevelopmentreportsisthriving,acceleratingtheprocessofsocialresponsibilityinformationdisclosureandauditinginChina.Corporatesocialresponsibilityauditingoriginatesfromtherequirementsofsustainablesocio-economicdevelopmentandthepreservationofoverallsocietalinterests.Withthein-depthdevelopmentofcorporatesocialresponsibility,informationdiffusionisalsospeedingup.Disclosureoffavorablesocialresponsibilityinformationhasbroughteconomicbenefitstoenterprises,butitsauthenticityandreliabilityarenotguaranteed.Thedemandforauditingcorporatesocialresponsibilityreportsisincreasingfromcorporateshareholdersandinvestorstothebroadersociety,environmentalists,andotherinternalandexternalstakeholders.Itisdemandedthatcompaniesshouldnotonlyceasetheselectivedisclosureofinformationthatissolelyadvantageoustothemselvesbutalsorefrainfrommaintainingsilenceonnegativeinformation.Theexpectationistoutilizeauditstodisseminateaccurateandunbiasedinformationtothepublic.Inthefuture,China'sCSRauditdemandwillsurge,anditisurgenttobuildaCSRauditsystemtoprovideguidanceforCSRauditpractice.CSRauditing,basedonthebalancebetweenexistingresourcesanddevelopmentofeconomy,society,andenvironment,willplayanimportantroleinpromotingthesteadyandhealthydevelopmentofChineseeconomy.BycombingtheexistingresearchliteratureofdomesticandforeignexpertsandscholarsonCSRaudit,andanalyzingthecurrentsituationofbasictheoreticalresearchandpracticaldevelopmentofCSRauditinChina,wehavefoundthatthereisanincreasingemphasisoncorporatesocialresponsibilityreportsinChinaatpresent.Moreandmorecompaniesarechoosingtodisclosesocialresponsibilityreportsseparately,ratherthanincludingthemintheannualfinancialreports.However,thedevelopmentofcorporatesocialresponsibilityauditsisprogressingslowly.ThepracticedevelopmentofCSRauditinginChinahastherealisticdilemmaofbackwardCSRauditingconcept,imperfectauditinglegalsystem,unitaryauditingmethodsystem,imperfectauditingevaluationindexsystemandshortageofaudittalents.Thearticle,basedonthe"triplebottomline"theory,constructsacorporatesocialresponsibility(CSR)auditsystemfromfiveaspects:auditphilosophy,legalregulations,auditmethods,evaluationindicators,andhumanresources.Thearticleproposesthatthedevelopmentofcorporatesocialresponsibilityauditingshouldtakeactioninthefollowingfiveaspects.Firstly,thereisaneedtopromotetheintegrationofresearch-orientedauditingintothecorporatesocialresponsibilityauditingprocess,aimingtoinnovatenewconceptsforcorporatesocialresponsibilityauditing.Secondly,itiscrucialtoestablishacomprehensivelegalandregulatorysystemforcorporatesocialresponsibilityauditingtoprovidealegalbasisforthework.Thirdly,itisessentialtoinnovatecorporatesocialresponsibilityauditingmethods,suchasincorporatingnewtechnologieslikebigdatamining,toenhancetheefficiencyoftheauditingprocess.Fourthly,thereisarequirementtorefinetheevaluationindexsystemforcorporatesocialresponsibilityauditing,aimingtomaketheevaluationresultsmoreobjectiveandcomprehensive.Lastly,itisimportanttobuildahigh-qualityandspecializedauditingtalentpooltofacilitatetheeffectiveimplementationofcorporatesocialresponsibilityauditing.Fromtheperspectiveofaudit,thispaperprovidestheoreticalsupportforacceleratingcorporatesocialresponsibilityandhigh-qualityeconomicdevelopment,theoreticalguidanceforcorporatesocialresponsibilityaudit,andbroadensthescopeofauditbusinessoftraditionalaudit.Theaimistoreducetheriskofcorporatesocialresponsibilityauditandimprovethequalityofcorporatesocialresponsibilityaudit.Comparedtopreviousliterature,thisarticlemakesthefollowingmarginalcontributions:(1)Basedonthe"triplebottomline"theory,thearticleconstructsacorporatesocialresponsibilityauditsystembyorganicallyintegratingeconomic,social,andenvironmentalfactors.Thisensuresthattheauditnolongerfocusessolelyonthefinancialdataofthecompanybutalsoincorporatesnon-financialaspectsintoconsideration.Thiscomprehensivecorporatesocialresponsibilityaudithelpsinformingamorecomprehensiveandauthenticperformanceevaluationfortheenterprise.(2)Thisarticleintegratestheresearch-orientedauditphilosophyintocorporatesocialresponsibilityauditing,withafocuson"politics-policy-project-funds."Throughin-depthinvestigations,comprehensiveanalysis,andcontinuousimprovement,thisapproachnotonlyenhancesthedepthandbreadthoftheauditbutalsoencouragesbusinessestofulfilltheirresponsibilitiesmoreactively,promotingsustainabledevelopmentandsharedprosperityinsociety.(3)Thepaperhasestablishedacorporatesocialresponsibilityauditingevaluationindexsystem,contributingtotheenhancementofthescientificandobjectivenatureofauditingwork.Itprovidesauditorswithclearstandardsandmethodstocomprehensivelyandsystematicallyassessacompany'sperformanceinfulfillingsocialresponsibilities,therebydrivingthecompanytowardssustainabledevelopment.
作者：王海兵 张蓉莲 Author：WANGHaibing ZHANGRonglian
作者单位：重庆理工大学财会研究与开发中心,重庆400054;重庆理工大学会计学院,重庆400054重庆理工大学会计学院,重庆400054
刊名：重庆理工大学学报
Journal：JournalofChongqingInstituteofTechnology
年，卷(期)：2024, 38(4)
分类号：F239.45
关键词：社会责任 社会责任审计 三重底线理论 经济高质量发展
Keywords：socialresponsibility CSRaudit triplebottomlinetheory highqualityeconomicdevelop-ment
机标分类号：F270F426.22G124
在线出版日期：2024年3月20日
基金项目：重庆市教委人文社会科学研究项目，重庆市教委人文社会科学重点研究基地项目，重庆市研究生教育高质量发展行动计划资助项目基于三重底线理论的企业社会责任审计体系构建[
期刊论文] 重庆理工大学学报--2024, 38(4)王海兵 张蓉莲企业社会责任报告、ESG报告和可持续发展报告方兴未艾,正在同步加速我国社会责任信息披露和审计的进程.不久的将来,我国企业社会责任审计需求将激增,亟待构建企业社会责任审计体系,为企业社会责任审计实践提供指导.企业社...参考文献和引证文献
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基于三重底线理论的企业社会责任审计体系构建 Research on the construction of corporate social responsibility audit system based on triple bottom line theory
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