会计学院知识库

       2020年年初重大突发公共事件的爆发，使得社会公众对于医药企业的关注度爆发式增长，且医药企业因其自身的主营业务与突发公共事件的应对息息相关，因而社会公众希望医药企业在此特殊时期积极加入到突发公共事件的应对与管控工作中去，积极承担起自身的社会责任。加之近年来，我国经济的快速发展，社会发展水平的不断提高，社会公众的意识不断进步与发展，不再仅仅关注基本的生活需求，开始关注社会责任及其履行实况，从而推动了社会责任以及社会责任审计在我国的发展。基于此，将社会责任审计与医药企业两个社会关注热点相结合，深入研究医药企业社会责任审计。
       文中就社会责任、社会责任审计等相关文献及掌握的资料展开了研究，对医药企业的社会责任进行了思考，分析了医药企业对利益相关者的社会责任、社会大众对社会责任信息披露的需求以及突发公共事件的影响，确定了本文医药企业社会责任审计评价体系的三个维度以及11个二级指标和31个三级指标，使得评价体系与以往体系相比更具针对性；为保证评价结果的客观公正，本文采用熵值法与功效系数法相结合的方法，评价医药企业社会责任的履责情况，为确保评价结果的可用性与直观性，对评价结果进行了等级转换，最终对计算结果进行分析并提出相应的优化措施。
       本文将构建的社会责任审计评价体系应用于SY公司，检验了评价体系的实用性；经计算得出SY公司的社会责任履责为B级，公司整体层面的履行情况为一般水平，并对具体指标的结果进行了分析，提出了改进建议；除此之外，本文还从企业、政府、评价体系、指标本质角度对社会责任审计的发展提出了建议，助力社会责任审计在我国的可持续发展。

    The outbreak of major public emergencies at the beginning of 2020 has caused an explosive increase in the public's attention to pharmaceutical companies. In addition, since pharmaceutical companies' main business is closely related to the response to public emergencies, the public hopes that pharmaceutical companies will actively participate in the response to and control of public emergencies during this special period. Actively assume their own social responsibilities. In addition, in recent years, the rapid development of Chinese economy, the continuous improvement of social development level, the continuous progress and development of social public awareness, no longer only pay attention to the basic needs of life, began to pay attention to the social responsibility and the implementation of the reality, thus promoting the social responsibility and social responsibility audit in our country development. Based on this, the social responsibility audit of pharmaceutical enterprises is combined with two social concerns of pharmaceutical enterprises, and the social responsibility audit of pharmaceutical enterprises is deeply studied.
   In this paper, relevant literature and data such as social responsibility and social responsibility audit are studied, the social responsibility of pharmaceutical enterprises is considered, and the social responsibility of pharmaceutical enterprises to stakeholders, the demand of the public for social responsibility information disclosure and the impact of public emergencies are analyzed. Three dimensions, 11 secondary indexes and 31 tertiary indexes of the pharmaceutical corporate social responsibility audit evaluation system are determined, which makes the evaluation system more targeted than the previous system. In order to ensure the objective and fair evaluation results, this paper uses the combination of entropy method and efficacy coefficient method to evaluate the performance of pharmaceutical enterprises' social responsibility. In order to ensure the usability and subjectivity of the evaluation results, the evaluation results are transformed into grades, and finally the calculation results are analyzed and corresponding optimization measures are proposed.
     This paper applies the constructed social responsibility audit evaluation system to SY company, and tests the practicability of the evaluation system; Through calculation, it is concluded that SY company's social responsibility performance is level B, and the overall performance of the company is at a general level, and the results of specific indicators are analyzed, and suggestions for improvement are put forward. In addition, this article also from the enterprise, the government, the evaluation system, index essence of the social responsibility audit of the development of proposals, to help the social responsibility audit in the sustainable development of our country.