【摘要】：社會(huì)發(fā)展的趨勢和企業(yè)經(jīng)營環(huán)境的變化，使得承擔(dān)社會(huì)責(zé)任成為社會(huì)各界對企業(yè)的一致性要求。作為資源性企業(yè)，煤炭企業(yè)除了應(yīng)當(dāng)承擔(dān)一般性社會(huì)責(zé)任外，還承擔(dān)著重大的行業(yè)特殊性社會(huì)責(zé)任，如安全生產(chǎn)、節(jié)約資源、保護(hù)環(huán)境等。對煤炭企業(yè)社會(huì)責(zé)任進(jìn)行績效評價(jià)，量化煤炭企業(yè)社會(huì)責(zé)任績效水平，能夠提升煤炭企業(yè)社會(huì)責(zé)任意識(shí)，并引導(dǎo)煤炭企業(yè)根據(jù)評價(jià)結(jié)果有效改善生產(chǎn)經(jīng)營活動(dòng)，促進(jìn)經(jīng)濟(jì)、社會(huì)和環(huán)境的全面協(xié)調(diào)可持續(xù)發(fā)展。 本論文在分析我國煤炭企業(yè)社會(huì)責(zé)任履行現(xiàn)狀及國內(nèi)外企業(yè)社會(huì)責(zé)任績效評價(jià)研究歷程的基礎(chǔ)上，針對我國煤炭企業(yè)的特點(diǎn)，重新界定了煤炭企業(yè)利益相關(guān)者的構(gòu)成及其應(yīng)承擔(dān)的社會(huì)責(zé)任內(nèi)容。在此基礎(chǔ)上，，本論文設(shè)計(jì)了包含三大類別、八個(gè)子系統(tǒng)及下屬多因素指標(biāo)的多層次、多目標(biāo)煤炭企業(yè)社會(huì)責(zé)任績效評價(jià)體系，評價(jià)體系將煤炭企業(yè)的利益相關(guān)者分為三種類型——個(gè)體類利益相關(guān)者、社會(huì)類利益相關(guān)者和自然環(huán)境類利益相關(guān)者，使得整套評價(jià)指標(biāo)體系層次更為清晰，同時(shí)提升了煤炭企業(yè)社會(huì)責(zé)任績效評價(jià)工作的可操作性。 在績效評價(jià)方法上，本論文構(gòu)建了基于熵權(quán)的灰色關(guān)聯(lián)分析評價(jià)模型，在獲取各項(xiàng)評價(jià)指標(biāo)目前行業(yè)內(nèi)最優(yōu)值的基礎(chǔ)上，采用灰色關(guān)聯(lián)分析法，分層次計(jì)算被評價(jià)企業(yè)各項(xiàng)指標(biāo)值與目前行業(yè)內(nèi)指標(biāo)最優(yōu)值的關(guān)聯(lián)系數(shù)，并結(jié)合熵權(quán)法確定的評價(jià)指標(biāo)權(quán)重，最終得出對被評價(jià)煤炭企業(yè)社會(huì)責(zé)任績效的綜合評判結(jié)果，確定其社會(huì)責(zé)任績效水平與當(dāng)前最優(yōu)水平存在的差距與不足，從而有利于指引煤炭企業(yè)改進(jìn)與完善社會(huì)責(zé)任實(shí)踐。
[Abstract]:The trend of social development and the change of business environment make social responsibility a consistent requirement for enterprises. As a resource-based enterprise, coal enterprises should not only bear the general social responsibility, but also undertake the special social responsibility of the industry, such as safe production, saving resources, protecting the environment and so on. Evaluating the social responsibility of coal enterprises and quantifying the level of social responsibility of coal enterprises can enhance the awareness of social responsibility of coal enterprises, and guide coal enterprises to effectively improve their production and management activities and promote the economy according to the evaluation results. Comprehensive, coordinated and sustainable development of society and environment. Based on the analysis of the current situation of coal enterprises' social responsibility performance and the research process of domestic and foreign enterprises' social responsibility performance evaluation, this paper aims at the characteristics of China's coal enterprises. The composition of stakeholders and the content of social responsibility of coal enterprises are redefined. On this basis, this paper designs a multi-level, multi-objective coal enterprise social responsibility performance evaluation system, which includes three categories, eight subsystems and subordinate multi-factor indicators. The evaluation system divides the stakeholders of coal enterprises into three types: individual stakeholders, social stakeholders and natural environment stakeholders, which makes the whole evaluation index system more clear. At the same time, it improves the operability of social responsibility performance evaluation of coal enterprises. In the performance evaluation method, this paper constructs the grey correlation analysis evaluation model based on entropy weight, on the basis of obtaining the best value of each evaluation index in the industry at present, adopts the grey correlation analysis method. Calculating the correlation coefficient between the index value of the evaluated enterprise and the optimal value of the index in the industry, and combining with the weight of the evaluation index determined by the entropy weight method, finally the comprehensive evaluation result of the social responsibility performance of the evaluated coal enterprise is obtained. It is helpful to guide coal enterprises to improve and perfect the practice of social responsibility by determining the gap and deficiency between the social responsibility performance level and the current optimal level.
【學(xué)位授予單位】：山東師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F270;F426.21

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