Analysis And Evaluation On The Social Responsibility Cost Of Shipbuilding Enterprise

As one of the pillars of China's national economy,ship manufacturing enterprises bear more important social responsibility than general enterprises,so the performance of their social responsibility is concerned by the community.The performance of corporate social responsibility is directly reflected in the cost of social responsibility,so it is of great practical significance to analyze and evaluate the cost of social responsibility.Therefore this paper constructs the cost analysis system of the social responsibility of shipbuilding enterprises,and applies the analysis system to the actual cases,in order to provide effective suggestions for the fulfillment of the social responsibility of shipbuilding enterprises,provide reference for the decision-making of various stakeholders,and enable enterprises to strengthen cooperation with various stakeholders,the harmonious development of enterprises,employees,society and environment.Based on the domestic and foreign research,stakeholder theory,combining with the characteristics of shipping industry and fulfill social responsibility characteristics,summarizes the connotation of corporate social responsibility cost,on the basis of general social responsibility cost is divided into seven classes,then the seven responsibility costs and their specific projects are confirmed and measured.Finally,content analysis,index analysis and elasticity analysis are carried out on the social responsibility cost of shipbuilding enterprises and its seven component projects,to construct the analysis system on social responsibility cost of shipbuilding enterprises.In addition,this paper selects ZGZG as the case study object,and uses the above-mentioned ship enterprise social responsibility cost analysis system to analyze the annual social responsibility cost specific data expended by ZGZG enterprises from2015 to 2018.It is found that ZGZG is a conservative social responsibility performer,and the performance of social responsibilities for different stakeholders is unbalanced,the implementation of mandatory social responsibilities is strong,and the implementation of voluntary social responsibilities such as environmental responsibilities is poor;the unreasonable tax system of shipbuilding industry causes excessive burden;the information disclosure of social responsibility cost is imperfect.Finally,the author provides suggestions from the external environment and internal environment of the enterprise,hoping that the enterprise can perform socialresponsibility more effectively in the future.The external environment of the enterprise,strengthen the government and industry supervision;further implement the tax reduction policy to reduce the tax burden of the ship enterprise;strengthen the scale benefit of the ship manufacturing industry,and realize the double benefits of economic and social benefits.The internal environment of the enterprise,strengthens the performance of social responsibility related to the nature of the enterprise;establishes the social responsibility cost accounting department,integrates the social responsibility management into the long-term strategic management objectives of the enterprise,strengthens the awareness of social responsibility performance,establishes the brand value,and realizes the sustainable development of the enterprise.