企业社会责任评价理论与实证的研究.docVIP

研究领域：管理经济学 企业社会责任评价理论与实证研究 Enterprise society responsibility appraisal theory and real diagnosis research Abstract : The fundamental research and the management practice, more and more many confirmed, the enterprise not only must pursue the economic efficiency, moreover also must undertake the social responsibility, the pursue social efficiency. How but in appraises the enterprise society responsibility condition in the actual operation process, the people in lacking the quota with to decide the disposition union painstakingly the appraisal method. This article from the laborer rights and interests, the human rights safeguard, the social responsibility management, the business ethics and the social public welfare behavior and so on five big essential factors embarked, has established a Chinese enterprise society responsibility appraisal target system. This system not only included the main content from nine aspects which present international more popular SA8000 contains, moreover additionally built the business ethics and the social public welfare behavior two kind of appraisals factors, has received in our country culture structure to the enterprise society responsibility traditional value idea. The entire appraisal target system divides into 13 stature factors, altogether has designed 38 three level of targets, for fairly appraised our country enterprise society responsibility management level to provide the objective basis. This article real diagnosis research process, has unfolded this target system application prospect. Keyword: Enterprise Social responsibility Appraises the target Real diagnosis analysis 企业社会责任评价理论与实证研究 摘要：理论研究与管理实践，越来越多地证实，企业不仅应当追求经济效益，而且也应当承担社会责任、追求社会效益。但是在如何评价企业社会责任状况的实际操作过程中，人们又苦于缺乏定量与定性相结合的评价手段。本文从劳工权益、人权保障、社会责任管理、商业道德和社会公益行为等五大要素出发，建立了一个中国企业社会责任评估指标体系。该体系不仅从九个方面囊括了目前国际较为流行的SA8000所包含的主要内容，而且增设了商业道德和社会公益行为两类评价因素，秉承了我国文化结构中对企业社会责任的传统价值观念。整个评价指标体系分为13个子因素，共设计了38个三级指标，为公正评价我国企业社会责任管理水平提供了客观依据。本文实证研究过程，更展现了这一指标体系的应用前景。 关键词：企业 社会责任