Corporate Social Responsibility Evaluation Method And Empirical Research

Issued in2011by the Chinese academy of social sciences of the social responsibility of the enterprise of Chinese "shows that I domestic social responsibility of the enterprise development index overall level is low, the social responsibility of the top state-owned enterprises is still at the beginning, is averaging32.8points, nearly half a state-owned enterprises on the sidelines, top enterprises is averaging13.3points, eighty percent in looking (social responsibility is the lack of disclosure), top foreign company is averaging12.5points, more than eighty percent in looked on. By the first half of2011, China’s a-share listed companies’release of social responsibility report of531, more than eighty percent report not pass. The corporate social responsibility degree should be more and more attention to.This article from a financial perspective of state-owned enterprise society responsibility evaluation made further research, has certain theoretical meaning, mainly displays in:use financial index to evaluate the social responsibility of the enterprise, the enterprise can be found in the process of their social responsibility by the financial aspects of what factors influence; Because our country enterprise society responsibility consciousness relatively weak, this paper can be disclosed in the annual report by the enterprise’s financial information to strengthen our country business enterprise of social responsibility consciousness, to regulate our country to corporate social responsibility consciousness, to regulate our country to corporate social responsibility behavior has a good facilitation; Use of financial evaluation index enterprise society responsibility to perform condition quality, establish and improve the enterprise social evaluation system, can be in the process of enterprise production and management of social responsibility objectively and impartially foreign reflection. The article is divided into six chapters on. The first chapter is an introduction, mainly introduced in this paper to choose a background and research significance, domestic and foreign literature review and the ideas and system structure.The second chapter basically to introduce the theoretical foundation of social responsibility. A discussion about responsibility of social corporate, and more view. Enterprise society responsibility theory diversity, western scholars in the eyes of corporate social responsibility, Chinese scholars in the eyes of corporate social responsibility in our country, the enterprise society responsibility system began to research in after the reform and opening up,20years so far but the time. In the21century, the domestic about corporate social responsibility connotation to discuss further expanded. Different discipline Angle of corporate social responsibility:political views, law, sociology perspective, management, and the moral perspective view Angle, etc. Corporate social responsibility theory many, different historical stages have different theory explanation, the earlier a shareholder interest, interest related theory supremacy, and gradually developed into a social contract theory. The paper mainly from corporate social responsibility in this disputed point, interpretation of the theory of social responsibility complex diversity.The third chapter presents about enterprise responsibility evaluation method of the main arguments, and puts forward the financial visual of corporate social responsibility evaluation index system, selection of the10enterprise social responsibility evaluation index, construct the responsibility of corporate social evaluation model.The fourth chapter select2004to2006Shanghai a-share listed companies manufacturing economic statistical data, conduct enterprise social responsibility evaluation index system of empirical analysis, obtained the Shanghai a-share listed companies manufacturing enterprise social responsibility is in not equilibrium state and polarization is more serious.The fifth chapter Ely group as an example, the social responsibility of the enterprise evaluation method are reviewed, the application of reference other enterprise related data, it can be seen that enterprises are in good chance to industry, the social contribution relative more; The same industry, operating income is big, profit gap was bigger; Generally speaking, the business revenue and profit index is high, the enterprise of social responsibility by relative more.The sixth chapter is the perfect enterprise social responsibility evaluation further thinking:should formulate the social responsibility accounting standards and system, assessment enterprise bear social responsibility index-social contribution, the enterprise disclosure with quantitative social responsibility accounting information is given priority to, set up a separate relevant social responsibility accounting subjects, advocated the establishment of an independent enterprise social responsibility accounting report.This article mainly research results:by using factor analysis, the seven big responsibility factor index analysis, combined with relevant financial data proved by calculation, and finally get a corporate social responsibility comprehensive score, and using the function verification calculation, it is concluded that the concrete a company’s each factor score situation, namely social responsibilities situation.