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数字时代的企业各项活动与数字技术深度融合，推动了CSR（企业社会责任）向CDR（企业数字责任）转变，社会责任审计的边界也应向数字监督与治理拓展，推动企业数字治理机制的完善和数字技术向善。文章在探讨CDR的内涵的基础上，分析了数字责任审计的逻辑机理，重构了数字化时代社会责任审计的实施框架内容体系，并进一步提出审计推动数字技术向善的作用机制，研究结果期望以审计监督推动企业数字责任的履行和可持续发展目标的实现。
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基本信息:
中图分类号:F239.4;F275;F270.7
引用信息:
[1]韦彩霞,田莹莹.从CSR到CDR：数字时代社会责任审计的边界拓展[J].财会研究,2026,No.598(04):55-61.
基金信息:
河北省高等学校科学研究项目“数字规制赋能新质生产力发展：理论逻辑、作用机制及路径优化”（项目编号：QN2026584）
2026-03-27
2026
2026-03-31
2026-04-10
2026
1
2026-04-25
2026-04-25