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農(nóng)民專業(yè)合作社社會責任范疇及其評價

發(fā)布時間:2018-09-07 20:33
【摘要】:農(nóng)民專業(yè)合作社具有"社會性"與"營利性"雙重屬性。一些合作社除為成員提供產(chǎn)品和服務之外,還承擔了一些社會責任。特殊的產(chǎn)權結構和利益分配機制使合作社社會責任有別于傳統(tǒng)的企業(yè)社會責任。合作社在自身能力、經(jīng)營模式和外部因素的影響下,社會責任表現(xiàn)差異顯著;诶嫦嚓P者理論和廣義企業(yè)社會責任觀,首先分析了合作社社會責任范疇與特殊性;其次構建了社會責任評價體系,利用"層次分析法+熵值法"確定指標權重;最后基于398家種植類農(nóng)民專業(yè)合作社的調(diào)研數(shù)據(jù)對評價體系進行應用與檢驗。研究結果表明,樣本合作社對社員、社區(qū)、商業(yè)伙伴、消費者的社會責任履行程度較高,合作社社會責任評價指標體系具有適用性,對我國現(xiàn)行示范社評定體系具有一定的補充完善作用。
[Abstract]:The farmer specialized cooperative has the dual attribute of "sociality" and "profit-making". In addition to providing products and services to their members, some cooperatives have assumed some social responsibility. The special property right structure and benefit distribution mechanism make cooperative social responsibility different from traditional corporate social responsibility. Under the influence of their own ability, management mode and external factors, cooperatives have significant differences in social responsibility performance. Based on stakeholder theory and broad sense of corporate social responsibility, this paper first analyzes the category and particularity of cooperative social responsibility, secondly, constructs the evaluation system of social responsibility and determines the index weight by using the entropy method of Analytic hierarchy process (AHP). Finally, based on 398 farmer cooperatives, the evaluation system is applied and tested. The results show that the sample cooperatives have a high degree of social responsibility performance to members, communities, business partners and consumers, and the evaluation index system of cooperative social responsibility is applicable. It has certain supplementary and perfect function to the current evaluation system of our country's model society.
【作者單位】: 西北農(nóng)林科技大學經(jīng)濟管理學院;西北農(nóng)林科技大學機械與電子工程學院;山西吉縣朝暉果業(yè)合作社;山西省農(nóng)業(yè)生態(tài)環(huán)境建設總站;
【基金】:國家社會科學基金項目(13BJY106) 農(nóng)業(yè)部農(nóng)業(yè)生態(tài)環(huán)境專項(2110402-7)
【分類號】:F321.42
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本文編號:2229342

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