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我国企业开展社会责任内部审计的构想
引用本文:李嘉明,赵志卫.我国企业开展社会责任内部审计的构想[J].中国软科学,2007(4):123-126.
作者姓名:李嘉明  赵志卫
作者单位:重庆大学,经济与工商管理学院,重庆,400030
摘    要:本文首先概述了企业社会责任及社会责任审计的产生及发展情况,然后对我国企业开展社会责任内部审计的必要性和概念框架体系进行了探讨,并提出了开展社会责任内部审计应注意解决的几个问题。

关 键 词:中国  企业社会责任  内部审计
文章编号:1002-9753(2007)04-0123-04
修稿时间:2006-08-31

Considerations about Chinese Corporate Social Responsibility Internal Audit
LI Jia-ming,ZHAO Zhi-wei.Considerations about Chinese Corporate Social Responsibility Internal Audit[J].China Soft Science,2007(4):123-126.
Authors:LI Jia-ming  ZHAO Zhi-wei
Institution:Economy, Industry and Business Management Institute, Chongqing University, Chongqing 400030, China
Abstract:In the paper, we first give a summary review about the origin and development of corporate social responsibility and social responsibility audit. Then, we give a further discussion on the necessity and conception framework of carrying out the corporate social responsibility internal audit in China. At last, we put forward several questions we should pay Attention to and solve in carrying out corporate social responsibility internal audit in China.
Keywords:China  corporate social responsibility  internal audit
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