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建立与企业的社会责任相关的绩效评价体系利于更加客观评价处于经济全球化下企业的可持续发展能力,因此衡量企业社会责任绩效需要设计一套完整有效的指标体系。本文从企业利益相关者理论的角度出发,以财务报表为基础,综合各方面因素选取了11个指标,从对股东、债权人、政府、员工四个方面的责任出发对企业承担社会责任的能力进行客观地评价,利用四个主成分对企业社会责任绩效进行打分。最终得到济南15家上市公司的绩效得分和综合排名,帮助企业绩效管理工作有效进行。
Establishing a performance evaluation system related to corporate social responsibility is conducive to a more objective assessment of the sustainability of enterprises under economic globalization. Therefore, a complete and effective index system needs to be designed to measure the performance of corporate social responsibility. Based on the financial statements and based on various factors, this article selects 11 indicators from the perspective of the theory of enterprise stakeholders, starting from the responsibility of shareholders, creditors, government and employees in four aspects of the ability of enterprises to undertake social responsibility Objectively evaluate and use the four main components to score the performance of corporate social responsibility. Finally, we get the performance scores and comprehensive ranking of 15 listed companies in Jinan to help the enterprise performance management work effectively.