| At the present, with holding aloft the scientific development view banner and putting effort to construct the harmonious society the enterprises have not ever been the tool of pursuiting the profit, also not the Input-output "black box". The single economic index has not been able to explain all the enterprises'properties, thus it needs evaluate the enterprise's social responsibility system from many respects of economy, society and environment. In the Chinese-characteristic socialist market economy, the state-owned enterprises control the life-Blood of the national economy, which is concerning the national economy's stable and quick development, meanwhile are the tools and important means for the government to control and participate in the economy. Thus the construction of evaluation system of social responsibility of state-owned enterprises favors the country adjusts and controls the economy more efficiently, is helpful for the achievement of the social entire sustainable development.Based on the analysis of the state-owned enterprise's natural property and social property and definition of the state-owned enterprise's general stakeholders, its specific contents are concluded : (1) the responsibility for the stockholders: the promote of the company's value and the allocation of the surplus ;(2) the responsibility for the consumers: the assurance of commodity's value(the relation of the product price and quality, performance and service), the convenience of the product and service;(3) the responsibility for the employee: the certain income level, the durability of career training, the stability of job, good working environment, the space of the promotion;(4) the responsibility for the natural environment: the sustainable of energy-saving and emission-reduction, the higher resource circle rate, the support to the environmental protection organization(funding support, the volunteers);(5) the responsibility for the community: the contribution to the community's development(tax, donation, direct participation) , the contribution to the resolve of the social problem in the community;(6) the responsibility for the government: support the government's call and policy, obey the law and regulation;(7) the responsibility for the dealers : assurance of supplying enough product on time, assurance of the quality and performance, offering the reasonable price range, assurance of sharing product's information on time;(8)the responsibility for the suppliers: assurance of paying on time;(9) the responsibility for the creditors: obeying the contract clause, keeping worth being trusted;(10) the responsibility for the media: assurance of the public information disclosure beyond the secret matters which the society needs, and corporation with the media workers.Based on the research of the state-owned enterprise's root attribute, special function and special position, it should undertake the social responsibility which responses the people and national appeal except for the economic, legal, moral responsibility. The social responsibility mainly refers that: initially, it should defend the whole people's benefit, to realize the social harmonious development; secondly, it should optimizes the allocation of the resource, prompt the technological progress and accelerate the industrial promotion; Thirdly, it should control the lifeline of the national economy, and pledge the safety of the national politics and military; Fourthly, it should actively response to the national macro policy, prompt the employment, and keep the society stable; Fifthly, it should actively participate in the public project construction; Sixthly, it should react to the sudden public crisis; In the end, it should actively support the other government policy goals.Based on the state-owned enterprise's stakeholders etc. classical social responsibility theory, we have abstracted the appraising state-owned enterprise social responsibility theory model, which uses economy, social, environmental triple bottom line theory form, it puts the enterprise's responsibility in the responsibility centre of three respects of the economy, society and environment, then it forms the mutual promotion and closed-loop system. Based on the theoretical model and each enterprise financial index, we have constructed the double state-owned social responsibility appraisal system. The paper has expounded the state-owned enterprise social responsibility appraisal principal, which has revealed the contents the state-owned enterprise responsibility information disclosed, and has made it complementary and improvement from the non-financial index. The paper has finally confirmed the state-owned enterprise double social responsibility appraisal system as responsibility and social responsibility system.In the end, based on the three hierarchies of the enterprise, government and social we have summarized the advice about promoting the state-owned enterprise social responsibility appraisal system construction. And it also includes deepening the understanding and strengthening the training on the micro level; We should also strengthen the legal, regulation , the third social force construction to propel the state-owned enterprise social responsibility appraisal system construction together. |
