【作者】 王硕；

【导师】 郭峨；

【作者基本信息】 西南财经大学 ， 会计学， 2011， 硕士

【摘要】 目前,我国处在经济转轨的重要时期,企业的社会责任观念尚未完全树立。虽然国内已有相关机构或研究组织正在进行企业社会责任评价指标体系的研究,但研究成果也仅限于指标量化的范畴。关于如何建立一套切实可行的企业社会责任评价方法体系,我国理论界还没有达成共识,这在一定程度上影响了我们对企业效益的全面、系统、公正的评价。平衡计分卡作为企业绩效评价工具,应用于不同类型的公司和产业,已被实践证明是非常有效的。平衡计分卡理论是从利益相关者的角度来考虑业绩评价问题,亦可以将其框架扩展应用于企业社会责任评价中。本文就针对企业社会责任的相关文献研究做出一个脉络的梳理,得到以往相关研究的重要结论和具有借鉴意义的部分。企业社会责任自提出以来就受到广大学者的关注,特别是近年以来我国社会上发生了一件件与企业社会责任相关的事件,企业社会责任与企业绩效的相关性、企业社会责任的披露问题已取得了一定的研究成果。然后,对平衡计分卡做一个简单地介绍,通过对平衡计分卡可以评价企业绩效的作用并提出在平衡计分卡的视角下来进行企业社会责任评价的构想,探讨构想的可行性,可操作性。最后,对选取的指标和构建的体系进行案例分析。通过研究,可以发现,企业社会责任与利益相关者理论相联系,在平衡计分卡视角下可以构建一个评价体系,这一评价体系既可以用来评价企业的社会责任履行情况,为利益相关者所作出的决策提供帮助以外,又由于结合了企业战略管理和评价工具——平衡计分卡,而使得企业在经营和运作过程中自身可以调整自己的企业社会责任的履行方式、评价企业社会责任履行的效果,跟上时代节奏,为企业的长期可持续发展做出应有的努力。但是,研究也具有局限性,在进行企业的社会责任评价体系构建时,由于企业目前企业社会责任数据的披露的不足,体系所选取的指标只有少量地涉及到了有关消费者和环境。本文由于作者自身才疏学浅,在进行研究时虽会有所疏漏,但是,本文还是可以为以后的企业社会责任研究起到一个抛砖引玉的作用。更多还原

【Abstract】 At present, China is in an important period of economic transition, the concept of corporate social responsibility has not been fully established. Although domestic institutions or research organizations have been related to the ongoing evaluation index system of corporate social responsibility research, but research is limited to the scope of quantitative indicators. On how to build a viable system of evaluation of corporate social responsibility, our world there is no consensus theory, which to some extent affected the efficiency of our enterprises a comprehensive, systematic and impartial evaluation. Performance Evaluation Balanced Scorecard as a tool applied to different types of companies and industries have been proved to be very effective. Balanced Scorecard theory is from the perspective of stakeholders to consider the performance evaluation problems; they can be applied to corporate social responsibility framework extension evaluation. This article related to corporate social responsibility for the literature of sorting out to make a thread to get past the important research findings and a reference part. CSR has since raised the concern by the majority of scholars, especially in recent years our society had a piece on corporate social responsibility and related events, corporate social responsibility and the relevance of corporate performance, corporate social responsibility disclosure problem achieved some results. Then, a simple introduction to the Balanced Scorecard, through the Balanced Scorecard to evaluate the role of corporate performance and put forward the perspective of the Balanced Scorecard down to the concept of corporate social responsibility evaluation to explore the feasibility of ideas can be operational. Finally, the indicators selected for case analysis. Through research, we find that corporate social responsibility and stakeholder contact, in the perspective to build a balanced scorecard evaluation system, the evaluation system can either be used to evaluate the fulfillment of corporate social responsibility, decision-making for stakeholders outside help, and because the combination of strategic management tool Balanced Scorecard, which allows companies to adjust their own way to fulfill corporate social responsibility, to keep up with the rhythm, the rapid development of the enterprise to make its due efforts to. However, the study has limitations; corporate social responsibility during the evaluation system is to involve only a small amount to the consumer and the environment indicators. Although there will be omissions, but can still be for the future of corporate social responsibility play a role in better ideas.更多还原