摘要
我国上市公司在履行社会责任方面已经取得很大进步,但社会责任审计缺乏刚性要求,社会责任审计评价缺乏统一标准。文章在利益相关者等理论基础上构建了企业社会责任审计评价体系,并基于此评价体系对中国农业银行2017年社会责任履行情况进行了审计评价,根据评价结果得出结论。
The listed companies have made great progress in terms of fulfilling social responsibility but there is inadequate social responsibility audit evaluation and a standard criterion. Based on this evaluation system,audit evaluation was made for Agricultural Bank of China in 2017,based on which the evaluation result is concluded.
作者
龙凤姣
LONG Feng-jiao(Fuzhou Melbourne institute of technology,Fuzhou 350108,China)
出处
《哈尔滨学院学报》
2018年第11期56-61,共6页
Journal of Harbin University
关键词
企业社会责任
社会责任审计
评价
enterprise social responsibility
social responsibility audit
evaluation
