行为导向的企业社会责任审计模式研究

发布时间：2018-03-19 19:47

本文选题：社会责任审计　切入点：行为导向　出处：《中国海洋大学》2013年硕士论文　论文类型：学位论文

【摘要】：长期以来，我国企业埋头专注于经济的发展，而对保护环境、维护职工权益以及食品质量安全等社会责任问题的重视度不够，，导致目前我国企业的社会责任履行情况不容乐观。许多企业在内外部环境的压力下，开始相继披露社会责任报告，以显示其为履行社会责任所作出的努力，而在社会责任报告缺乏第三方鉴证的情况下，披露社会责任报告反而成了企业进行印象管理的工具。社会责任审计作为解决企业社会责任披露问题的有力“武器”，越来越受到理论界和实务界的重视。但是，最困难的不是发现社会责任审计的重要性，而是在于社会责任审计的执行。相比于西方国家，我国的社会责任审计实践经验明显不足，最主要的原因在于我国现有对社会责任审计程序的研究囿于传统的思维，且缺乏合理导向，使得社会责任审计困难重重。因此，本文对社会责任审计模式进行了专门的研究，以期为社会责任审计实践提供支持。本文通过阐述传统导向审计模式的缺陷，针对社会责任审计的特点，结合行为科学等理论提出并构建了行为导向的企业社会责任审计模式，并论证了该审计模式与现有审计模式相比的区别和优势。行为导向的企业社会责任审计模式是指注册会计师以分析被审计单位的受托社会责任行为作为审计活动的出发点和切入点，通过对企业社会责任行为动机的考察、企业社会责任行为过程的测试找出企业履行受托社会责任时可能存在的重大行为缺陷领域，据以确定审计的重点，制定和实施审计策略和方法，最终对被审计单位的受托社会责任的履行情况出具审计报告的一种审计活动的组织方式。在考察企业的社会责任行为动机部分，文章对企业的社会责任行为动机按照内在动机和外在动机进行了分类，并分析了社会责任行为动机的影响因素及识别方法，说明了企业社会责任行为动机如何影响企业受托社会责任的履行情况。在测试企业社会责任行为过程的部分，文章主要介绍了企业社会责任行为过程的内容以及测试企业社会责任行为过程的途径和方法。在评估企业的社会责任行为缺陷部分，文章首先通过建立指标体系的方式阐述了评估企业的社会责任行为缺陷的依据，并介绍了评估企业的社会责任行为缺陷的程序、方法以及企业的社会责任行为缺陷的评估结果对社会责任报告错报风险的影响。最后，文章对责任方认定、审计目标和审计程序之间的关系进行了讨论，并对审计程序的具体内容进行了分析，还对社会责任审计报告的模式及内容进行了探索。本文的创新之处在于提出并构建了行为导向的企业社会责任审计模式，对企业社会责任行为结果追根溯源，深入剖析了企业社会责任行为的动机，将行为动机、行为过程和行为结果全面纳入了审计范围，克服了传统审计模式下侧重对企业行为结果的考察，而对企业行为过程关注不足，忽视对企业行为动机进行考察的缺陷。这一方面有助于审计人员对企业的社会责任履行状况进行科学合理的评价；另一方面也有助于社会责任审计职能的扩展；此外，在一定程度上也促进了学科间的融合。
[Abstract]:For a long time, the development of China's enterprises in the focus on the economy, and to protect the environment, safeguard the rights and interests of workers and the quality of the food safety problem of social responsibility and insufficient attention, leading to the current our country enterprise social responsibility is not optimistic. Many enterprises in the internal and external environment under pressure, began to have to disclose social responsibility report to show its made for their efforts in fulfilling their social responsibilities, and the lack of the social responsibility report of third party verification cases, disclosure of social responsibility report has become the enterprise impression management tool. Social responsibility audit as a solution to corporate social responsibility disclosure of the powerful "weapon", more and more theory and practice attention. However, the most difficult is that the importance of social responsibility audit, but in the implementation of social responsibility audit. Compared to western countries, China's society Responsibility audit experience is obviously insufficient, the main reason lies in the study of China's existing program of social responsibility audit due to traditional thinking, and the lack of reasonable guidance, make the social responsibility audit difficult. Therefore, this paper makes a special study on the mode of social responsibility audit, in order to provide support for the practice of social responsibility audit.
This paper explains the defects of the traditional risk-based audit model, according to the characteristics of social responsibility audit, combined with behavioral science theory and mode of corporate social responsibility audit construct action oriented, and demonstrates the differences and advantages of the existing audit mode and audit mode. Compared with the model of corporate social responsibility audit behavior orientation is based on analysis of audit the unit of social responsibility audit activities as the starting point and the starting point of CPA, through the study of corporate social responsibility behavior motivation, corporate social responsibility behavior during the test to find out major behavior defects perform the social responsibility of the enterprise, to determine the audit priorities, formulate and implement the audit strategy and a method for the final audit activity is social responsibility audit unit of the implementation of the audit report issued by the group Fabric. In the motivation of social responsibility of company, the social responsibility Motivation of enterprises are classified according to the intrinsic and extrinsic motivation, and analyzes the influence of social responsibility Motivation Factors and identification methods, illustrates the fulfillment of corporate social responsibility behavior motivation how to influence corporate social responsibility in the. The test of corporate social responsibility behavior part of the process, this paper mainly introduces the ways and methods of corporate social responsibility behavior as well as the contents of corporate social responsibility behavior testing process. In the part of behavior responsibility defect assessment of enterprise, this paper expounds the social responsibility of enterprises on the basis of defect evaluation through the establishment of index system, and the social responsibility of enterprises defect assessment procedures, methods and assessment of enterprise's social responsibility defect Finally, the article discusses the relationship between the responsibility party, the audit objectives and the audit procedures, analyzes the specific contents of the audit procedure, and explores the mode and content of the social responsibility audit report.
The innovation of this paper is put forward and constructed the model of corporate social responsibility audit behavior orientation, tracing the source of corporate social responsibility behavior results, in-depth analysis of the corporate social responsibility behavior, behavior motivation, behavior and behavior into the scope of the results of the comprehensive audit, to overcome the traditional audit mode focuses on the behavior of enterprise results the behavior of enterprises and the process of lack of care, neglect of the study of defects on the motivation. On the one hand to help the auditors to fulfill corporate social responsibility in science reasonable appraisal; on the other hand also contribute to the expansion of the functions of social responsibility audit; moreover, to a certain extent also promote the integration between disciplines.

【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.4

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