Research On Financial Evaluation Model Application Of Corporate Social Responsibility

Corporate social responsibility is a responsibility, marketing strategies as well as business investment. A large number of corporate social responsibility ideology is that corporate social responsibility is part of the strategy, which is an important mode of communication between business and stakeholder. Corporate social responsibility reflects the corporate culture and it is an important contribution to sustainable development for the Chinese enterprise.Corporate social responsibility, as every one of us to comply with social ethics, is something a citizen should be qualified to do. If you do not do this, the light is the moral issue and the serious may violate the law, even in jail. Corporate social responsibility is also contrary to the case, a fine of light and the enterprise bankruptcy of serious. So with the progress of the society, corporate social responsibility becoming more and more arrestive, but for corporate social responsibility, it still lacks of a set of pertinency financial evaluation method. In view of this, this paper will attempt to put corporate social responsibility theory into traditional financial analytical system, then enabling enterprises to take into account the corporate social responsibility when making decisions, and is also conducive to people out of enterprises to evaluate the financial situation. The article begins with the corporate social responsibility financial evaluation of the basic theory, and then expounds the basic content of corporate social responsibility, according to the basic content constructed the financial evaluation index system of corporate social responsibility. The article has been selected a total of 11 indicators, through the use of SPSS13.0 software and factor analysis to establish a corporate social responsibility evaluation model. Based on the reaction of corporate social responsibility indicators data which can collect presently, using the established model to evaluate the 106 listed companies of their corporate social responsibility in three provinces in Northeast China. According with our empirical study on corporate social responsibility and the reality of the situation, recommending some advices about China's corporate social responsibility information disclosure and supervision. Finally, we make the decision and point out the innovations and shortages of this paper.