企业社会责任财务评价研究

【作者】 颜剩勇；

【导师】 樊行健；

【作者基本信息】 西南财经大学 ， 会计学， 2006， 博士

【摘要】 企业作为社会的组织,既具有经济性质,又具有社会性质。企业的经济性质决定企业的经济责任,即为企业的利益相关者谋取经济利益;企业的社会性质要求企业承担除经济责任以外的社会责任,与自然、社会和员工等和谐发展。也就是说,企业的财务评价应该对这两个方面都进行评价,这样的评价才是科学完整的。已有文献表明,国外企业财务评价研究成果较多,一般都是针对企业经济责任来进行,也关注企业社会责任表现与财务效果的关系,大多数研究结果表明企业财务效果与企业社会责任表现具有正相关关系。但是对于如何从财务角度评价企业社会责任的文献较少,既使有也多是定性评价,少有定量评价。而国内的企业财务评价文献也绝大多数是基于企业经济责任而进行的,而对企业的法律责任、生态责任和伦理责任等涉及甚微。本研究认为,“SA8000”的出台和“科学发展观”与“和谐社会”等理念的提出,现行的以经济责任为起点的财务评价体系已难适应企业可持续和谐发展的需要,构建一套企业与自然、社会和员工等和谐相处,财务效率与财务公平并重的包含企业经济责任在内的企业社会责任财务评价体系实有必要。企业社会责任的财务评价体系的建立对促进企业以科学发展观为指导,兼顾企业财务效率和财务公平,承担起应有的社会责任,实现企业的可持续和谐发展具有重大的现实价值。这种价值体现在两个方面:在理论上,倡导企业坚持科学发展观,引导企业承担社会责任,探索企业可持续和谐发展之路;在实践上,为政府评价企业提供科学指标体系,为企业管理者评估管理效率提供考核标准,为企业其他相关利益者利益决策提供科学依据。本研究的内容主要有六个部分:第一部分:企业社会责任财务评价一般理论。该部分主要研究企业社会责任内涵与边界、企业社会责任财务评价内涵、评价主体、评价原则、评价标准、评价体系和评价方法等基本理论问题。企业社会责任是指企业通过其制度和行为所体现的对员工、顾更多还原

【Abstract】 As an organization in the society, an enterprise is of both economic and social nature. The economic nature of enterprise determines its corresponding economic responsibility which aims at gaining profits for the related beneficiaries. Meanwhile, the social nature of enterprise requires enterprise to develop harmoniously with nature, society and employees and etc, bearing other social responsibilities besides the economic responsibility. That is to say, the financial evaluation of enterprise should include the two aspects mentioned above. Only in this way can the evaluation be scientific and complete. The existed materials abroad indicate that its enterprise’s financial evaluation is very fruitful, mainly on economic responsibility. And most of the results prove that the financial effects have positive relation with the performances of social responsibility in the same enterprise. However, there are few materials existed on how to evaluate enterprise’s social responsibility from the viewpoint of finance, even if there were, most of them were based on the nature of social responsibility instead of quantity. In contrast, most of the materials of financial evaluation at home are on the basis of enterprise’s economic responsibility and few of them related to the legal, ecologic and moral responsibilities and so on.The present study holds that along with the birth of such concepts as“Scientific Outlook on Development”and“Harmonious Society”and the emergence of SA8000, the current financial evaluation system based on economic responsibility cannot satisfy the needs of the enterprise which develops in a sustainable and harmonious way. It is necessary to establish a set of financial evaluation systems on enterprise’s social responsibilities which include the harmoniousness among enterprise and nature, society and employees, and the equal emphasis on efficiency and equity of finance as well as the更多还原