【作者】 高双喜；

【导师】 王立杰；

【作者基本信息】 中国矿业大学（北京） ， 管理科学与工程， 2012， 博士

【摘要】 论文综合运用利益相关者理论、可持续发展理论、循环经济理论等，借鉴国内外研究成果，探讨了煤炭企业社会责任的内涵，提出了煤炭企业社会责任成本的内涵，并对煤炭企业社会责任成本进行了分类，分析了企业内部不同经营目标对其社会责任成本的影响。对煤炭企业安全责任成本、员工责任成本、环境责任成本、资源责任成本、社区公益成本、市场责任成本、政府责任成本等七项责任成本的内涵进行了界定和确认，提出了七项责任成本的计量方法、分析的内容以及分析指标。以兖矿集团有限公司为例，对煤炭企业社会责任成本进行了实证研究，分析了兖矿集团有限公司社会责任成本的特点和规律以及存在问题，并提出了相关的对策建议。更多还原

【Abstract】 This paper comprehensively used the stakeholder theory, theory of sustainabledevelopment and circular economy theory, learned from domestic and foreign researchresults, explored the connotation of the coal of corporate social responsibility,proposed the meaning of the social responsibility cost of coal corporate, classified thesocial responsibility cost of coal corporate, analyzed the impact of the coal businessobjectives on the social responsibility cost. This paper defined and validatedconnotation of security responsibility cost, staff responsibility cost, environmentalresponsibility cost, resource responsibility cost, community and public welfareresponsibility cost, market responsibility cost, government responsibility cost,proposed measurement methods, analysis contents and indicators of sevenresponsibility cost. Finally, Yanzhou Mining Group Co., Ltd., for example, the paperconducted an empirical study on the social responsibility cost of coal corporate. Thepaper analyzed the characteristics and laws and the problems of the socialresponsibility cost of the Yanzhou Mining Group Co., Ltd. and put forward relevantsuggestions.更多还原