尽管现在社会责任备受人们重视，但还是存在社会责任缺失的现象。所以经
济责任审计关注的重点也应该更加重视“社会效应”，对于其审计内容也要不断
调整和充实。审计机关在对企业负责人进行经济责任审计时，不仅要审计其任职
期间企业的各项经营业绩情况、个人廉政情况、法律法规遵守情况，还应审计其
所应承担的社会责任等的履行情况，特别重视企业的环境保护责任、生产安全责
任、创造就业责任的履行情况。这在一定程度上可以监督企业在生产经营过程中
注重社会效益，为社会创造更多贡献。同时还提高了审计质量，降低审计风险。
由于我国以往的企业负责人经济责任审计主要侧重于财务审计，更多的注重财务
指标、财务比率，很少能将社会责任指标作为审计的内容。由于时代背景变化，
财务指标已不能全面的反映企业的全部内容。所以本文在权变理论、系统理论的
基础上，结合当今社会责任这一热点，提出经济责任审计的新视角，在考虑社会
责任的同时，兼顾了企业的经济责任和法律责任，构建了基于社会责任的企业负
责人的经济责任审计评价体系。为评价这一指标体系，通过层次分析法与标准评
分法相结合的综合评价法，运用到真实审计案例中，既规避了单一的审计评价方
法难以客观、全面的这一缺点，也验证了指标体系的运用效果，有利于我国的经
济责任审计指标体系的完善。
关键词 社会责任；企业经济责任审计；审计评价指标；应用
II
Abstract
Economic responsibility audit is a unique to the Chinese economic supervision
system, there is no such systemforother countries. For our country's economic
responsibility audit is the innovation of the audit of our country, for studying the
economic responsibility audit, can promote the development of the theory of audit in
our country.According toparticularity that the investment subject of state-owned
enterprises is from the state-owned assets supervision and administration department .
In addition,the state-owned enterprises play role in the national economy ,it’s related
with people's livelihood of all walks of life, including the financial sector which is
closely linked with the national economy and people's livelihood, transportation,
energy supply industry, telecommunications services, public infrastructure
construction and other industries. In the economic construction and social
development plays an irreplaceable role. The study of the economic responsibility
audit of state-owned enterprises will have more practical significance.
Although social responsibility have been paid much attention by people now,
there is still a lack of social responsibility. So the concerns of the economic
responsibility audit should also pay more attention to social effect, therefore, its
audit content will constantly be adjusted and full. When Audit institutions audit the
head of the enterprise in economic responsibility Audit, during his tenure not only
audit the operating performance of enterprise, personal integrity, compliance with
laws and regulations, but also should audit the implementation of its social
responsibility and so on, also pay special attention to the environmental protection
responsibility of enterprises, the implementation of production safety responsibility,
creating employment responsibility.To a certain extent, which can supervise enterprise
to pay attention to the social benefit in the process of production and operation, make
more contribution to society.It also improve the audit quality, reduce audit risk.
Because our country in the past, the enterprise economic responsibility audit is mainly
focused on financial audit, just to stress on financial indicators, financial ratios, rarely
to social responsibility index as to the contents of the audit.with the development of
our economic , financial indicators cannot fully reflect the entire content of the
enterprise.Therefore, this article on the basis of contingency theory, system theory,combined withthe hot spots of today's social responsibility , puts forward a new
perspective of economic responsibility audit, considering the social responsibility ,at
the same timebalancing the economic responsibility and legal responsibility of the
enterprise, based on social responsibility of enterprises is constructed, head of
economic responsibility audit evaluation system.As the evaluation index system, this
system used comprehensive evaluation method which combined analytic hierarchy
process (AHP) with the standard grading method , using the real audit cases, it’s not
only avoid the single audit objectiveshortcomings for comprehensive evaluation
method , but also verified the index using effect, it will be useful for the improvement
of our country's economic responsibility audit index .
Keywords social responsibility; State-ownedenterprise economic responsibility
audit;audit evaluationindex ;application
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