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Research On Financial Evaluation About Social Responsibility In Public Company

Posted on:2015-08-25Degree:MasterType:Thesis
Country:ChinaCandidate:Y Z WangFull Text:PDF
GTID:2309330467969776Subject:Accounting
Abstract/Summary:PDF Full Text Request
Along with the growing of the society, the listed company’s growing and become an important part in today’s economy. Listed companies in the social economy to bring the special contribution at the same time, also produced a series of social problems associated with its development, such as not enough right emphasis on staff, respect for the consumer rights and degree is not high, caused a certain degree of pollution of the environment, destroy the ecological balance, less attention to social problems and so on, these problems have hampered the development of the society in many degree. As problems, people begin to pay close attention to corporate social responsibility, and constantly be included in the extensive social practice. Domestic companies have basically can accept the concept of corporate social responsibility, but still lags behind in the application, relevant laws and regulations on social responsibility information disclosure level authority is insufficient, so whether in or virtual social responsibility information disclosure method there is considerable uncertainty and different.In order to be more suitable for national conditions and effective supervision company’s responsibility, on the basis of the corporate social responsibility performance evaluation system becomes urgent matters. After the reference to domestic and foreign related research results, combining with the disclosure of the listed companies in China, the index system of corporate social responsibility and financial generalizes the basic theory of performance evaluation, detailed analysis was carried out on the financial information of data, extracting the262013annual reports of listed companies as research samples, according to the initial data to make a lot of computing, and then use standardized methods for data normalization processing, check and verify the operability and scientific evaluation index system, index of15social responsibility of financial evaluation by factor analysis method to carry on the analysis, the purpose is to put forward common factor, the weight of evaluation index to use yes factor variance contribution rate, so as to realize the target of empowerment. After the construction of evaluation system, the article analyses the sample, points out the deficiencies and analyzes its reason, through put forward reasonable Suggestions, help the company to achieve a long-term development, provide countermeasures for the enterprise information disclosure norms, given the government’s control of financial performance evaluation method to support.
Keywords/Search Tags:Public company, The social responsibility, Financial evaluation, Factoranalysis
PDF Full Text Request
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