基于社会责任的企业绩效评价指标体系构建研究--会计.doc

PAGEI基于社会责任的企业绩效评价指标体系构建研究[摘要]目前国内上市企业对社会责任的理解还很不全面，对其社会责任评价体系研究也尚未成熟，有待进一步完善。本文在利益相关者理论基础上分析社会责任的内涵，包括对股东和债权人的责任，对员工的责任，对政府的责任和对环境的责任，并基于此角度构建上市企业绩效评价指标体系，以中国石化进行案例分析，确定企业社会责任绩效评价指标体系的权重。[关键词]社会责任利益相关者评价指标层次分析法PAGEIIBasedOnTheSocialResponsibilityｏfTheEnterprisePerformanceEvaluationIndexSystemResearchInstituteofeconomicsandManagementAccountingmajor2008，ChongqingThreeGorgesUniversity，Wanzhou，Chongqing，404000[Abstract]Atpresent,domesticlistedenterprisestotheunderstandingofthesocialresponsibilityisnotcomprehensive.Itssocialresponsibilityevaluationsystemresearchhasnotyetmatureandshouldbefurtherimproved.Basedonthestakeholdertheoryfoundation,thispaperanalyzesthecontentofsocialresponsibilities,includingtheresponsibilitytoshareholdersandcreditors,theresponsibilitytoemployees,theresponsibilitytothegovernmentandtheresponsibilitytotheenvironment,andbasedonthisviewlistsbuildingenterpriseperformanceevaluationindexsystem.WithChinapetrochemicalcaseanalysis,determiningthesocialresponsibilityoftheenterpriseperformanceevaluationindexsystemofweights.[Keywords]SocialresponsibilityStakeholdersEvaluationindexAnalytichierarchyprocess(Ahp)目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc325050279"[摘要]PAGEREF_Toc325050279\hIHYPERLINK\l"_Toc325050280"[Abstract]PAGEREF_Toc325050280\hIIHYPERLINK\l"_Toc325050281"1前言PAGEREF_Toc325050281\h1HYPERLINK\l"_Toc325050282"1.1研究背景PAGEREF_Toc325050282\h1HYPERLINK\l"_Toc325050283"1.2国内外研究动态PAGEREF_Toc325050283\h1HYPERLINK\l"_Toc325050284"1.2.1国外研究动态PAGEREF_Toc325050284\h1HYPERLINK\l"_Toc325050285"1.2.2国内研究动态PAGEREF_Toc325050285\h2HYPERLINK\l"_Toc325050286"2基于利益相关者角度企业社会责任的内涵PAGEREF_Toc325050286\h2HYPERLINK\l"_Toc325050287"2.1企业对货币资本利益相关者（股东和债权人）的社会责任PAGEREF_Toc325050287\h2HYPERLINK\l"_Toc325050288"2.1.1对股东的社会责任PAGEREF_Toc325050288\h2HYPERLINK\l"_Toc325050289"2.1.2对债权人的社会责任PAGEREF_Toc325050289\h2HYPERLINK\l"_Toc325050290"2.2企业对人力资本利益相关者（员工）的社会责任PAGEREF_Toc325050290\h3HYPERLINK\l"_Toc325050291