医药企业社会责任审计研究

发布时间：2019-02-24 12:03

【摘要】：20世纪后期，随着经济社会的发展和人类自我意识的觉醒，利益相关者理论和可持续发展理论在企业内逐步深化，企业公民的价值观发生了巨大的转变，越来越多的公司认识到企业应在生产发展的过程中履行其相应的社会责任，重点关注利益相关者的反映和评价，与此同时公众和政府对企业社会责任履行情况的信息需求也越来越强烈。特别是医药企业承担着保障民生健康和安全的重任，社会责任感的缺失将严重威胁人民群众的身体健康、生命安全。但纵观国内外研究现状不难发现，目前该领域的发展仍然处在理论探讨阶段，并没有实质性的进展。特别是我国正处在社会责任审计研究的起步阶段，针对中国特色社会主义的社会责任审计研究较为零散，难成体系，存在的问题也比较突出：审计主体的确立众说纷纭，审计内容的研究也较为宽泛不具有实践操作性，没有形成统一的审计标准，审计的方法和手段也较为落后；社会责任审计实务研究更是处于停滞不前的状态，严重阻碍了审计在社会责任领域监督作用的发挥。基于此，建立一套科学合理有效的社会责任审计理论框架和评价指标体系对于我国社会责任审计的理论研究和实践指导具有重要意义。本文首先阐述了研究的背景、意义、方法和本文写作的基本框架内容，并在充分整理国内外相关参考文献的基础上总结了对于我国社会责任审计发展的几点启示。然后重点梳理和确立了医药企业社会责任审计的理论框架，，提出了笔者对于审计主体、审计对象、审计目标、审计标准、审计原则、审计内容和审计程序等七个理论方面的主张。最后探索出了一套适用于医药企业社会责任审计的评价指标体系，采用层次分析法将医药企业社会责任审计评价指标分为整体性评价和内容性评价两个零级指标，并逐步分解为8个一级指标和43个二级指标，通过专家打分加权平均法给各个二级指标赋值并计算出总分，确立企业社会责任评价等级，并在此基础上进行了小规模的实验性应用，以期对我国社会责任审计的研究发展提供有价值的参考。
[Abstract]:In the late 20th century, with the development of economy and society and the awakening of human self-consciousness, the theory of stakeholders and sustainable development gradually deepened in the enterprise, and the values of corporate citizens changed greatly. An increasing number of companies are recognizing that enterprises should fulfil their corresponding social responsibilities in the process of production development, focusing on the reflection and evaluation of stakeholders, At the same time, the public and the government to corporate social responsibility performance information demand is also increasingly strong. Especially the pharmaceutical enterprises are shouldering the important task of ensuring the health and safety of people's livelihood. The lack of social responsibility will seriously threaten the health and safety of the people. However, it is not difficult to find that the development of this field is still in the stage of theoretical discussion, and there is no substantial progress. Especially, our country is in the initial stage of the research of social responsibility audit. The research on social responsibility audit of socialism with Chinese characteristics is scattered and difficult to form a system. The research of audit content is not practical and has not formed a unified auditing standard, and the methods and means of audit are also relatively backward. The practice of social responsibility audit is in a stagnant state, which seriously hinders the role of audit supervision in the field of social responsibility. Based on this, it is of great significance to establish a set of scientific, reasonable and effective theoretical framework and evaluation index system for the theoretical research and practical guidance of social responsibility audit in China. Firstly, this paper expounds the background, significance, method and basic frame of this paper, and summarizes some enlightenments for the development of social responsibility audit in China on the basis of fully collating the relevant references at home and abroad. Then the theoretical framework of the medical enterprise social responsibility audit is put forward, and the author puts forward the audit subject, the audit object, the audit target, the audit standard, the audit principle. Audit content and audit procedures and other seven theoretical claims. Finally, a set of evaluation index system suitable for pharmaceutical enterprises' social responsibility audit is explored, and the evaluation index of pharmaceutical enterprise's social responsibility audit is divided into two zero-grade indexes by AHP, that is, holistic evaluation and content evaluation. It is gradually decomposed into 8 first-grade indexes and 43 second-class indexes, and the evaluation grade of corporate social responsibility is established by assigning value to each second-class index by the weighted average method of experts and calculating the total score. On this basis, a small scale experimental application is carried out in order to provide a valuable reference for the research and development of social responsibility audit in China.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.4

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