论文部分内容阅读
企业社会责任的评价国内目前尚无公认标准,社会责任的财务评价体系是对传统评价模式的融合和补充,国内目前关于社会责任与企业绩效的研究部分着重于特殊行业,如银行业上市公司(孔龙张鲜华2011)或对房地产行业(孙召亮,汪冬梅2011)等的研究,或关注对评价方法的研究,李立清和李燕凌(2005)从人权保障、劳工权益、商业道德、社会责任管理、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,王楠、苗迪提出在SPSS下运用因子分析进行财务评价,这些研究均对上市公司区域性差异关注较少,这为本文研究提供了空间。本文运用因子分析法以甘肃省23家上市公司为研究样本,透过其2011年财务报告和CSR报告的财务数据及非财务数据,评价上市公司社会责任履行情况,并得到结论和启示。
Evaluation of Corporate Social Responsibility At present, there is no recognized standard in China. The financial evaluation system of social responsibility is the integration and supplement of the traditional evaluation mode. The current research on social responsibility and corporate performance focuses on special industries such as listed banks in the banking industry Kong Long Zhang Xianhua 2011), or studies on the real estate industry (Sun Zhaoliang, Wang Dongmei 2011), or on the research on evaluation methods, Li Liqing and Li Yanling (2005) studied human rights protection, labor rights, business ethics, social responsibility management and society Public welfare behavior and other five major factors set out to establish a Chinese enterprise social responsibility evaluation index system, Wang Nan, Miao Di proposed the use of factor analysis in the financial evaluation of SPSS, these studies are less concerned about the regional differences of listed companies, which is the study of this article Provide space. In this paper, 23 listed companies in Gansu Province are selected as the research samples by factor analysis method to evaluate the fulfillment of social responsibility of listed companies through the financial data and non-financial data of 2011 financial report and CSR report, and the conclusion and enlightenment are obtained.