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Research On Performance Evaluation System Of Entrepreneurial Society

Posted on:2023-12-22Degree:MasterType:Thesis
Country:ChinaCandidate:X H ZhouFull Text:PDF
GTID:2531306833983899Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid development of economy and society,a series of social problems such as the widening gap between the rich and the poor,the employment difficulties of vulnerable groups,ecological damage and environmental pollution have become prominent.The government has done a lot of work through policy subsidies,social services and government purchases.Some commercial enterprises try to solve these social problems through public welfare behaviors such as social donations,so as to bear social responsibility.However,the donation behavior of commercial enterprises does not have economic sustainability,and reduces the enthusiasm of commercial enterprises to solve social problems.In order to give consideration to the dual pursuit of business and society,social enterprises came into being as a new form of organization.Specifically,it is divided into employment oriented social enterprises and entrepreneurial social enterprises.Employment oriented social enterprises are mainly aimed at marginalized groups and provide jobs for vulnerable groups;Entrepreneurial social enterprises focus on finding business opportunities from social problems,and use a series of business means to solve social problems.In recent years,on the one hand,the number of social enterprises has increased on a large scale,and shows the trend of diversified development.On the other hand,due to the long-term lack of unified social enterprise certification standards and perfect relevant legal support in China,the performance of social enterprises is difficult to evaluate,resulting in the difficulty of being recognized in terms of capital,ability and social influence.Based on the above background,this paper combs the research literature on entrepreneurial social enterprises and performance evaluation,and finds that performance evaluation is of great significance to the development of domestic social enterprises.The development of social enterprises in China is still in the primary stage.Compared with employment oriented social enterprises,the development of entrepreneurial social enterprises is more prone to various problems.There is an urgent need for a set of performance evaluation system for entrepreneurial social enterprises,while domestic scholars have less research on the performance evaluation system of entrepreneurial social enterprises.Based on this,this paper studies the performance evaluation system of entrepreneurial social enterprises.Firstly,in the setting of the index system,this paper compares the economic performance and social performance at the same latitude,expresses the views on the proportion of dual goal pursuit of entrepreneurial social enterprises,and enriches the research in related fields.Secondly,this paper constructs two sets of performance evaluation systems of entrepreneurial social enterprises with different weights according to the different degrees of environmental dimensions of entrepreneurial social enterprises in different industries,and evaluates entrepreneurial social enterprises from the three dimensions of economic performance,social performance and environmental performance.The system is complete and comprehensive.Based on the practice process of domestic entrepreneurial social enterprises and combined with specific cases,this paper enriches the research on the performance evaluation system of entrepreneurial social enterprises in case analysis,which has a certain practical significance.
Keywords/Search Tags:Entrepreneurial social enterprises, Performance evaluation, Fuzzy analytic hierarchy process, Index system
PDF Full Text Request
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