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钢铁行业作为国民经济的支柱性产业,对我国的基础性建设和工业发展起了关键性作用。由于钢铁行业具有企业数量多、产业集中度低、产品结构升级速度较慢、行业危险指数偏高、资源和能源浪费严重等特点,钢铁企业的社会责任受到越来越多的关注,加强对钢铁企业社会责任的审计也尤为迫切和必要。一、钢铁企业社会责任审计的必要性1.有助于信息使用者科学决策。
As a pillar industry in the national economy, the steel industry plays a key role in the fundamental construction and industrial development of our country. Due to the characteristics of the steel industry, such as a large number of enterprises, low industrial concentration, slow product structure upgrading, high industry risk index and serious resource and energy waste, the social responsibilities of steel enterprises are receiving more and more attention. Corporate social responsibility audit is also particularly urgent and necessary. First, the iron and steel enterprises need for social responsibility audit 1. To help users make scientific decisions.