【会计管理学毕业论文】基于社会责任的企业绩效评价指标体系构建研究.docVIP

PAGE I 基于社会责任的企业绩效评价指标体系构建研究 方仙笑 重庆三峡学院经济与管理学院会计学专业2008级 重庆万州 404000 [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 PAGE II Based On The Social Responsibility ｏf The Enterprise Performance Evaluation Index System Research Fang Xian-xiao Institute of economics and Management Accounting major 2008， Chongqing Three Gorges University，Wanzhou，Chongqing，404000 [Abstract] At present, domestic listed enterprises to the understanding of the social responsibility is not comprehensive.Its social responsibility evaluation system research has not yet mature and should be further improved. Based on the stakeholder theory foundation, this paper analyzes the content of social responsibilities, including the responsibility to shareholders and creditors, the responsibility to employees, the responsibility to the government and the responsibility to the environment, and based on this view lists building enterprise performance evaluation index system.With China petrochemical case analysis, determining the social responsibility of the enterprise performance evaluation index system of weights. [Key words] Social responsibility Stakeholders Evaluation index Analytic hierarchy process (Ahp) 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc325050279 [摘要] PAGEREF _Toc325050279 \h I HYPERLINK \l _Toc325050280 [Abstract] PAGEREF _Toc325050280 \h II HYPERLINK \l _Toc325050281 1前 言 PAGEREF _Toc325050281 \h 1 HYPERLINK \l _Toc325050282 1.1研究背景 PAGEREF _Toc325050282 \h 1 HYPERLINK \l _Toc325050283 1.2国内外研究动态 PAGEREF _Toc325050283 \h 1 HYPERLINK \l _Toc325050284 1.2.1国外研究动态 PAGEREF _Toc325050284 \h 1 HYPERLINK \l _Toc325050285 1.2.2国内研究动态 PAGEREF _Toc325050285 \h 2 HYPERLINK \l _Toc325050286 2基于利益相关者角度企业社会责任的内涵 PAGEREF _Toc325050286 \h 2 HYPERLINK \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 \h 2 HYPERLINK \l