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社会审计如同管理审计,不仅只是概念,而是实际存在的事物。例如,一九七八年以来,法国就有法律要求对特定的大型企业进行社会审计,并要求必须在一九七九年提出第一份社会审计报告。在此之前,也还有很多法国企业提供了社会审计数据。这种发展的内在原因是:整个社会对信息的需要日益增长,和管理部门公认的社会责任不断增加。社会责任的意思是:人类幸福的极端重要性是社会的前提。社会审计是社会会计的一部分,社会会计既需要也接受这一事实:企业活动的影响和扩张超出了过去所设想的管理部门和业主——股东之间的唯一关系。社会会计和社会审计把这种关系扩展到企业的雇员、顾客、地方团体,及各大单位,以至整个社会甚至国际社会。
Social audits, like managing audits, are not just concepts but things that actually exist. For example, since 1978, France has laws requiring social audits of specific large-scale enterprises and has called for the first social audit report to be submitted in 1979. Prior to this, there are many French companies also provide social audit data. The internal reasons for this development are: the growing need for information in society as a whole and the increasing recognition of social responsibilities by management. The meaning of social responsibility is: the extreme importance of human happiness is the precondition of society. Social auditing is a part of social accounting. Social accounting requires and accepts the fact that the influence and expansion of business activities go beyond the only relationship between the management department and owner-shareholder as envisaged in the past. Social accounting and social auditing extend this relationship to employees, customers, local groups, and major corporations in enterprises as well as to society as a whole and even to the international community.