基于企業(yè)戰(zhàn)略視角的社會責任績效評價
發(fā)布時間：2018-10-08 18:12
【摘要】：從毒奶粉、瘦肉精到地溝油的接連事件可以看出我國企業(yè)在履行社會責任的淡薄意識。長期以來對企業(yè)社會責任的認識上存在誤區(qū),認為慈善捐贈就是社會責任,帶來企業(yè)可控資源減少。實際上,戰(zhàn)略性社會責任是企業(yè)承載著社會責任并以利潤最大化為目的的戰(zhàn)略行為,是企業(yè)發(fā)展的一個突破口,對企業(yè)整合社會資本形成可持續(xù)發(fā)展能力意義重大。因此,本文搜集了關于社會責任的最新文獻,總結了對企業(yè)社會責任的理解,探討企業(yè)社會責任與企業(yè)戰(zhàn)略的關系,提出戰(zhàn)略性社會責任以及具體的社會責任項目篩選和實施；將戰(zhàn)略性企業(yè)社會責任融入企業(yè)管理當中,作為管理的一個角度,化外部要求為企業(yè)內部發(fā)展力量。 企業(yè)戰(zhàn)略的制定、控制和執(zhí)行需要評價工具,作為發(fā)展較為完善的平衡記分卡,連接企業(yè)長期目標和短期目標、內部和外部因素,無疑是理想的評價工具。因此,文章主要闡述了從戰(zhàn)略性社會責任出發(fā)構建基于平衡記分卡社會責任評價體系,為實施企業(yè)戰(zhàn)略目標鋪平道路。平衡記分卡的設計是一個復雜過程,需要考慮戰(zhàn)略制定和績效評價的可行性問題；在具體指標選擇上,本文參照國內外關于社會責任評價的內容取長補短不斷完善我國社會責任評價體系。 本文主要內容是：第一章,導論部分主要對研究背景、意義進行闡述,并梳理近年在社會責任研究方面的文獻,把握社會責任理論發(fā)展的方向；第二章,歸納社會責任績效評價方法,總結我國社會責任績效評價現(xiàn)狀,找到了文章的寫作突破口,以內部維度來進行社會責任評價和管理；第三章,明確社會責任的新方向,對戰(zhàn)略性社會責任的內涵和實踐進行研究,同時歸納了平衡記分卡主要理論及與社會責任之間的關系,從企業(yè)戰(zhàn)略管理的角度來看待社會責任績效評價；第四章,作為本文一個重要部分,以GRI報告體系、道瓊斯可持續(xù)發(fā)展指數(shù)和深交所對企業(yè)社會責任要求為參照,總結社會責任評價的關鍵內容,并以平衡記分卡提供的戰(zhàn)略管理框架形成社會責任績效評價體系,將社會責任融入企業(yè)日常經(jīng)營管理；第五章,主要分析了社會責任實踐走在前列的中國遠洋控股股份有限公司在社會責任上的獨特貢獻,并以中國遠洋作為如何進行社會責任績效評價的說明案例；第六章,總結了文章的主要內容,對戰(zhàn)略性社會責任在我國的發(fā)展提供建議。 本文的主要貢獻在于：(1)總結了社會責任發(fā)展情況,明確戰(zhàn)略性社會責任是社會責任發(fā)展的新方向,社會責任的發(fā)展已進入企業(yè)管理視野；歸納現(xiàn)有社會責任績效評價思路,對我國現(xiàn)階段社會責任績效評價現(xiàn)狀進行總結；(2)論述了戰(zhàn)略性社會責任理論及對企業(yè)戰(zhàn)略實施的作用,提供了戰(zhàn)略性社會責任具體的實施指南；(3)構建了一套從戰(zhàn)略性社會責任出發(fā),平衡記分卡為框架的社會責任績效評價體系,以平衡記分卡管理企業(yè)戰(zhàn)略實施,將社會責任融入企業(yè)日常經(jīng)營管理實踐。另外,在平衡記分卡和戰(zhàn)略控制的具體銜接；平衡記分卡具體指標權重設計上,由于缺乏實地調查略有不足。因為個人能力和時間有限導致文章研究的深度和廣度也有待進一步提高。
[Abstract]:From the successive events of poisoned milk powder, lean meat essence to milk powder, it can be seen that our enterprises are realizing social responsibility. For a long time, there is a mistake in the recognition of corporate social responsibility, believing that charity donation is the social responsibility, bringing the controllable resource of the enterprise to be reduced. In fact, strategic social responsibility is a strategic behavior that enterprises bear social responsibility and maximize profit, which is a breach of enterprise development, which is of great significance to the sustainable development of corporate social capital. Therefore, this paper collects the latest literature on social responsibility, summarizes the understanding of corporate social responsibility, discusses the relationship between corporate social responsibility and enterprise strategy, puts forward strategic social responsibility and concrete social responsibility project selection and implementation; To integrate strategic corporate social responsibility into enterprise management, as an angle of management, externalize the external requirement as the internal development force of the enterprise. The development, control and implementation of enterprise strategy needs evaluation tools as well-developed balanced scorecard to connect long-term goals and short-term goals, internal and external factors of enterprises, which is undoubtedly an ideal evaluation. Therefore, the paper mainly expounds the construction of the social responsibility evaluation system based on the balanced scorecard from the strategic social responsibility, paving the way for the implementation of the strategic objective of the enterprise. The design of balanced scorecard is a complicated process, which needs to take into account the feasibility of strategic formulation and performance evaluation. In the selection of concrete indicators, this paper reviews the evaluation of social responsibility at home and abroad, and constantly improves our social responsibility evaluation. The main contents of this article are as follows: Chapter one, the introduction part mainly expounds the background and significance of the research, and combs the literature on social responsibility research in recent years, holds the direction of the development of social responsibility theory, and summarizes the social responsibility performance. The method of effectiveness evaluation summarizes the present situation of performance evaluation of social responsibility in China, finds the breakthrough of the writing of the article, and carries out social responsibility evaluation and management in the inner dimension; the third chapter defines the new direction of social responsibility and the connotation and reality of strategic social responsibility. At the same time, it sums up the relationship between the main theory of the balanced scorecard and the social responsibility, and regards the performance evaluation of social responsibility from the perspective of enterprise strategic management; Chapter 4, as an important part of this paper, takes GR I report the system, the Dow Jones Sustainability Index and SZSE's request for corporate social responsibility, summarize the key content of social responsibility evaluation, and form the social responsibility performance evaluation system based on the strategic management framework provided by the balanced scorecard, and integrate social responsibility into the daily management of the enterprise. Chapter 5, mainly analyzes the unique contribution of China Ocean Holdings Co., Ltd. in the forefront of social responsibility in social responsibility, and takes China Ocean as the description case of how to conduct the performance evaluation of social responsibility; Chapter VI summarizes the article. The main contents of the strategic social responsibility in our country The main contribution of this paper is: (1) the development of social responsibility is summarized, the clear strategic social responsibility is the new direction of social responsibility development, the development of social responsibility has entered the field of enterprise management, This paper summarizes the current status of the performance evaluation of social responsibility in our country; (2) discusses the theory of strategic social responsibility and the role of the implementation of corporate strategy, and provides the concrete implementation guide of strategic social responsibility; (3) a set of slave trade is constructed. The balanced scorecard is the framework's social responsibility performance evaluation system, taking the balanced scorecard to manage the enterprise's strategic implementation and integrating social responsibility into the enterprise. Daily management practices. In addition, in a balanced scorecard and strategic controls, the balance scorecard is based on the specific indicator weight design due to the lack of Field investigation is slightly inadequate because of the limited ability and time of individuals to lead to the depth and breadth of the article's research
【學位授予單位】：西南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F270;F552.6
本文編號：2257774
[Abstract]:From the successive events of poisoned milk powder, lean meat essence to milk powder, it can be seen that our enterprises are realizing social responsibility. For a long time, there is a mistake in the recognition of corporate social responsibility, believing that charity donation is the social responsibility, bringing the controllable resource of the enterprise to be reduced. In fact, strategic social responsibility is a strategic behavior that enterprises bear social responsibility and maximize profit, which is a breach of enterprise development, which is of great significance to the sustainable development of corporate social capital. Therefore, this paper collects the latest literature on social responsibility, summarizes the understanding of corporate social responsibility, discusses the relationship between corporate social responsibility and enterprise strategy, puts forward strategic social responsibility and concrete social responsibility project selection and implementation; To integrate strategic corporate social responsibility into enterprise management, as an angle of management, externalize the external requirement as the internal development force of the enterprise. The development, control and implementation of enterprise strategy needs evaluation tools as well-developed balanced scorecard to connect long-term goals and short-term goals, internal and external factors of enterprises, which is undoubtedly an ideal evaluation. Therefore, the paper mainly expounds the construction of the social responsibility evaluation system based on the balanced scorecard from the strategic social responsibility, paving the way for the implementation of the strategic objective of the enterprise. The design of balanced scorecard is a complicated process, which needs to take into account the feasibility of strategic formulation and performance evaluation. In the selection of concrete indicators, this paper reviews the evaluation of social responsibility at home and abroad, and constantly improves our social responsibility evaluation. The main contents of this article are as follows: Chapter one, the introduction part mainly expounds the background and significance of the research, and combs the literature on social responsibility research in recent years, holds the direction of the development of social responsibility theory, and summarizes the social responsibility performance. The method of effectiveness evaluation summarizes the present situation of performance evaluation of social responsibility in China, finds the breakthrough of the writing of the article, and carries out social responsibility evaluation and management in the inner dimension; the third chapter defines the new direction of social responsibility and the connotation and reality of strategic social responsibility. At the same time, it sums up the relationship between the main theory of the balanced scorecard and the social responsibility, and regards the performance evaluation of social responsibility from the perspective of enterprise strategic management; Chapter 4, as an important part of this paper, takes GR I report the system, the Dow Jones Sustainability Index and SZSE's request for corporate social responsibility, summarize the key content of social responsibility evaluation, and form the social responsibility performance evaluation system based on the strategic management framework provided by the balanced scorecard, and integrate social responsibility into the daily management of the enterprise. Chapter 5, mainly analyzes the unique contribution of China Ocean Holdings Co., Ltd. in the forefront of social responsibility in social responsibility, and takes China Ocean as the description case of how to conduct the performance evaluation of social responsibility; Chapter VI summarizes the article. The main contents of the strategic social responsibility in our country The main contribution of this paper is: (1) the development of social responsibility is summarized, the clear strategic social responsibility is the new direction of social responsibility development, the development of social responsibility has entered the field of enterprise management, This paper summarizes the current status of the performance evaluation of social responsibility in our country; (2) discusses the theory of strategic social responsibility and the role of the implementation of corporate strategy, and provides the concrete implementation guide of strategic social responsibility; (3) a set of slave trade is constructed. The balanced scorecard is the framework's social responsibility performance evaluation system, taking the balanced scorecard to manage the enterprise's strategic implementation and integrating social responsibility into the enterprise. Daily management practices. In addition, in a balanced scorecard and strategic controls, the balance scorecard is based on the specific indicator weight design due to the lack of Field investigation is slightly inadequate because of the limited ability and time of individuals to lead to the depth and breadth of the article's research
【學位授予單位】：西南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F270;F552.6
【參考文獻】
相關期刊論文 前10條
1 徐光華;張瑞;;企業(yè)社會責任與財務績效相關性研究[J];財會通訊(學術版);2007年12期
2 李馨子;;構建我國企業(yè)社會責任績效綜合評價指標體系[J];財會月刊;2008年24期
3 孫承飛;;基于BSC的農(nóng)業(yè)企業(yè)社會責任績效評價研究[J];重慶科技學院學報(社會科學版);2011年13期
4 石軍偉;胡立君;付海艷;;企業(yè)社會責任、社會資本與組織競爭優(yōu)勢:一個戰(zhàn)略互動視角——基于中國轉型期經(jīng)驗的實證研究[J];中國工業(yè)經(jīng)濟;2009年11期
5 歐陽潤平;寧亞春;;西方企業(yè)社會責任戰(zhàn)略管理相關研究述評[J];湖南大學學報(社會科學版);2009年02期
6 溫素彬;薛恒新;;基于科學發(fā)展觀的企業(yè)三重績效評價模型[J];會計研究;2005年04期
7 劉長翠;孔曉婷;;社會責任會計信息披露的實證研究——來自滬市2002年—2004年度的經(jīng)驗數(shù)據(jù)[J];會計研究;2006年10期
8 沈洪濤;;公司特征與公司社會責任信息披露——來自我國上市公司的經(jīng)驗證據(jù)[J];會計研究;2007年03期
9 馮巧根;;基于企業(yè)社會責任的管理會計框架重構[J];會計研究;2009年08期
10 劉章勝;黃向陽;;中外企業(yè)績效評價體系的演進及評析——基于社會責任導向的研究[J];會計之友;2011年20期
相關博士學位論文 前2條
1 鄭海東;企業(yè)社會責任行為表現(xiàn)：測量維度、影響因素及對企業(yè)績效的影響[D];浙江大學;2007年
2 冉立平;基于平衡記分卡的企業(yè)戰(zhàn)略實施研究[D];哈爾濱工業(yè)大學;2010年
相關碩士學位論文 前3條
1 趙坤;基于社會責任的企業(yè)經(jīng)營績效評價研究[D];武漢理工大學;2007年
2 許潔瑩;基于可持續(xù)發(fā)展的社會責任績效評價體系的構建與應用[D];暨南大學;2009年
3 張鵬飛;企業(yè)社會責任績效評價研究[D];南京航空航天大學;2009年
，本文編號：2257774
本文鏈接：http://sikaile.net/jingjilunwen/jtysjj/2257774.html
教材專著
