社會責(zé)任視角下的企業(yè)績效評估實證分析——以川酒上市公司為例
發(fā)布時間:2018-11-06 16:46
【摘要】:企業(yè)社會責(zé)任所包括的內(nèi)容是當(dāng)前經(jīng)濟(jì)形勢下飽受爭議的話題。企業(yè)對承擔(dān)社會責(zé)任的態(tài)度以及企業(yè)對履行社會責(zé)任是對企業(yè)績效的影響的判斷,直接影響企業(yè)在市場中的決策。通過構(gòu)建基于社會責(zé)任基礎(chǔ)的績效評估指標(biāo)體系,采用層次分析法,對川酒上市公司的企業(yè)績效進(jìn)行評估和比較,并對4家上市公司績效之間存在差異的原因進(jìn)行了分析,認(rèn)為履行社會責(zé)任對企業(yè)績效具有正向加強(qiáng)作用。提出了強(qiáng)化社會責(zé)任戰(zhàn)略觀念、加大社會責(zé)任和外部環(huán)境建設(shè)投入以及設(shè)立社會責(zé)任審計部門等提升川酒企業(yè)績效的對策建議。
[Abstract]:Corporate social responsibility (CSR) is a controversial topic in the current economic situation. The attitude of the enterprise towards the social responsibility and the judgment of the influence of the enterprise on the performance of the social responsibility directly affect the decision of the enterprise in the market. By constructing the performance evaluation index system based on social responsibility, the paper evaluates and compares the performance of the listed companies of Sichuan liquor by using the analytic hierarchy process, and analyzes the reasons for the differences among the four listed companies. It is believed that fulfilling social responsibility plays a positive role in corporate performance. Some suggestions are put forward to enhance the performance of Sichuan liquor enterprises, such as strengthening the strategic concept of social responsibility, increasing the investment in the construction of social responsibility and external environment, and setting up the audit department of social responsibility.
【作者單位】: 四川理工學(xué)院 經(jīng)濟(jì)與管理學(xué)院;四川省哲學(xué)社會科學(xué)重點研究基地 川酒發(fā)展研究中心;
【基金】:四川省哲學(xué)社會科學(xué)重點研究基地川酒發(fā)展研究中心課題(CJY11-02) 四川省哲學(xué)社會科學(xué)規(guī)劃項目(SC11E011)
【分類號】:F272.92;F426.82
[Abstract]:Corporate social responsibility (CSR) is a controversial topic in the current economic situation. The attitude of the enterprise towards the social responsibility and the judgment of the influence of the enterprise on the performance of the social responsibility directly affect the decision of the enterprise in the market. By constructing the performance evaluation index system based on social responsibility, the paper evaluates and compares the performance of the listed companies of Sichuan liquor by using the analytic hierarchy process, and analyzes the reasons for the differences among the four listed companies. It is believed that fulfilling social responsibility plays a positive role in corporate performance. Some suggestions are put forward to enhance the performance of Sichuan liquor enterprises, such as strengthening the strategic concept of social responsibility, increasing the investment in the construction of social responsibility and external environment, and setting up the audit department of social responsibility.
【作者單位】: 四川理工學(xué)院 經(jīng)濟(jì)與管理學(xué)院;四川省哲學(xué)社會科學(xué)重點研究基地 川酒發(fā)展研究中心;
【基金】:四川省哲學(xué)社會科學(xué)重點研究基地川酒發(fā)展研究中心課題(CJY11-02) 四川省哲學(xué)社會科學(xué)規(guī)劃項目(SC11E011)
【分類號】:F272.92;F426.82
【參考文獻(xiàn)】
相關(guān)期刊論文 前7條
1 劉春;曲傳玉;;基于社會責(zé)任的企業(yè)業(yè)績評價模式改進(jìn)[J];財會通訊;2012年05期
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