摘要
我国食品企业普遍为中小型企业,经济实力较为薄弱,从短期来看,企业承担社会责任与实现经济利益最大化有一定的冲突,使得食品企业自身履行社会责任的观念和意愿并不强烈。要改善和加强食品企业社会责任的履行,需要外部力量的监督和约束,由此对食品企业社会责任履行开展审计评价就显得尤为重要。文章立足食品企业微观视角,构建社会责任审计评价指标体系,并对该体系进行实证检验,以期为我国食品企业社会责任审计工作的具体开展抛砖引玉。
Food enterprises in China are generally small sized and relatively weak in their economic strength. In the short term, the corporate social responsibility is to some degree in conflict with their maximization of economic bene- fits, so that they are not that desirous in fulfilling their social responsibility. To strengthen their social responsibility requires the external supervision and restraint. This paper, based on the micro perspective of food enterprises, tried to formulate a social responsibility audit evaluation indices and made an empirical test, In order to provide a basis for the social responsibility audit of China＇s food enterprises.
出处
《新疆大学学报（哲学社会科学版）》
CSSCI
2016年第3期46-52,共7页
Journal of Xinjiang University(Philosophy and Social Sciences)
基金
甘肃省高等学校科研项目"食品行业社会责任绩效评价指标体系构建研究"(2014B-106)
关键词
食品企业
社会责任审计
评价指标
Food Enterprises, Social Responsibility Audit, Evaluation Index
