本文選題：企業(yè)社會(huì)責(zé)任　切入點(diǎn)：平衡計(jì)分卡　出處：《青島理工大學(xué)》2015年碩士論文

【摘要】：隨著我國(guó)宏觀(guān)經(jīng)濟(jì)環(huán)境不斷發(fā)展,社會(huì)責(zé)任的履行在企業(yè)的可持續(xù)發(fā)展戰(zhàn)略中起到越來(lái)越重要的作用。我國(guó)學(xué)術(shù)界對(duì)企業(yè)社會(huì)責(zé)任的探討逐漸從企業(yè)是否應(yīng)該承擔(dān)社會(huì)責(zé)任,發(fā)展到如何履行企業(yè)社會(huì)責(zé)任以及如何評(píng)價(jià)企業(yè)社會(huì)責(zé)任的履行狀況。目前,我國(guó)相關(guān)學(xué)者正如火如荼的進(jìn)行企業(yè)社會(huì)責(zé)任評(píng)價(jià)體系的探討,但由于研究起步晚、研究不成熟的局限性,我國(guó)迄今仍未建立一套標(biāo)準(zhǔn)的企業(yè)社會(huì)責(zé)任評(píng)價(jià)體系。而對(duì)于化工行業(yè)而言,目前也并未有標(biāo)準(zhǔn)的社會(huì)責(zé)任評(píng)價(jià)體系。平衡計(jì)分卡不僅僅是績(jī)效評(píng)價(jià)工具,它更可以用于企業(yè)戰(zhàn)略目標(biāo)規(guī)劃中,將戰(zhàn)略目標(biāo)層層劃分,使目標(biāo)落到實(shí)處,保證目標(biāo)實(shí)現(xiàn)。鑒于此,本文擬以A堿業(yè)企業(yè)為例,將平衡計(jì)分卡理論嵌入到企業(yè)的社會(huì)責(zé)任評(píng)價(jià)體系中,設(shè)計(jì)一套基于平衡計(jì)分卡的堿業(yè)企業(yè)的社會(huì)責(zé)任評(píng)價(jià)體系。文章的研究?jī)?nèi)容主要是:首先,本文梳理了國(guó)內(nèi)外有關(guān)社會(huì)責(zé)任和社會(huì)責(zé)任評(píng)價(jià)體系的文獻(xiàn),通過(guò)總結(jié)平衡計(jì)分卡現(xiàn)有的應(yīng)用研究,明確了將平衡計(jì)分卡嵌入到企業(yè)社會(huì)責(zé)任評(píng)價(jià)體系研究的基本思路。然后,分析了目前A堿業(yè)企業(yè)社會(huì)責(zé)任履行狀況和其存在的問(wèn)題,并指出其在企業(yè)社會(huì)責(zé)任評(píng)價(jià)體系中引入平衡計(jì)分卡的可行性和必要性,為將平衡計(jì)分卡應(yīng)用到企業(yè)社會(huì)責(zé)任評(píng)價(jià)體系做好準(zhǔn)備工作。最后,結(jié)合A堿業(yè)企業(yè)的社會(huì)責(zé)任戰(zhàn)略目標(biāo),利用平衡計(jì)分卡將戰(zhàn)略層層劃分為具體指標(biāo),并運(yùn)用層次分析法為指標(biāo)賦權(quán)重,構(gòu)建了基于平衡計(jì)分卡的A堿業(yè)企業(yè)社會(huì)責(zé)任評(píng)價(jià)體系,將利用專(zhuān)家法獲取的A堿業(yè)企業(yè)數(shù)據(jù)應(yīng)用其中,再用模糊層次綜合評(píng)價(jià)方法評(píng)價(jià)A堿業(yè)企業(yè)的社會(huì)責(zé)任履行程度。但由于A(yíng)堿業(yè)企業(yè)社會(huì)責(zé)任的組織體系和制度的不健全,本文為此提出針對(duì)性的保障性建議來(lái)確保社會(huì)責(zé)任評(píng)價(jià)體系在A(yíng)堿業(yè)企業(yè)的有效實(shí)施,從而促進(jìn)A堿業(yè)企業(yè)社會(huì)責(zé)任的發(fā)展。本文的研究不僅為企業(yè)社會(huì)責(zé)任評(píng)價(jià)體系的構(gòu)建提供了一個(gè)新的視角,更因?yàn)榻Y(jié)合了平衡計(jì)分卡這一戰(zhàn)略工具,從而促使企業(yè)社會(huì)責(zé)任戰(zhàn)略目標(biāo)在其日常經(jīng)營(yíng)中能得到更好的落實(shí),為堿業(yè)企業(yè)社會(huì)責(zé)任評(píng)價(jià)體系的完善起到拋磚引玉的作用,從而更有利于企業(yè)的可持續(xù)發(fā)展。
[Abstract]:With the development of our macroeconomic environment, the implementation of social responsibility plays a more and more important role in the sustainable development strategy of enterprises. How to fulfill corporate social responsibility and how to evaluate the performance of corporate social responsibility. At present, relevant scholars in China are in full swing to explore the evaluation system of corporate social responsibility, but due to the late start of the research, To study the limitations of immaturity, China has not yet established a set of standard corporate social responsibility evaluation system, but for the chemical industry, At present, there is no standard social responsibility evaluation system. The balanced Scorecard is not only a performance evaluation tool, but also can be used in the strategic goal planning of an enterprise. In view of this, this paper intends to embed the balanced Scorecard theory into the social responsibility evaluation system of the enterprise, taking the A alkali industry as an example. The main contents of this paper are as follows: firstly, this paper combs the literature about social responsibility and social responsibility evaluation system at home and abroad. By summarizing the existing research on the application of balanced Scorecard, this paper clarifies the basic idea of embedding balanced Scorecard into the evaluation system of corporate social responsibility. It also points out the feasibility and necessity of introducing balanced scorecard into the evaluation system of corporate social responsibility, and makes preparations for the application of balanced scorecard to the evaluation system of corporate social responsibility. Combined with the strategic goal of social responsibility of A alkali industry enterprise, the strategic layer by layer is divided into specific indexes by balanced Scorecard, and the evaluation system of social responsibility of A alkali industry enterprise based on balanced scorecard is constructed by using AHP to assign weight to the index. The data of A alkali enterprise obtained by expert method will be applied, and then the degree of social responsibility performance of A alkali enterprise will be evaluated by fuzzy hierarchical comprehensive evaluation method. However, because the organization system and system of social responsibility of A alkali industry enterprise are not perfect, In order to ensure the effective implementation of the social responsibility evaluation system in A alkali industry enterprises, this paper puts forward some suggestions on how to guarantee the social responsibility. The research in this paper not only provides a new perspective for the construction of corporate social responsibility evaluation system, but also combines the balanced scorecard as a strategic tool. In order to promote the corporate social responsibility strategic objectives in its daily operation can be better implemented, for the alkali industry enterprise social responsibility evaluation system to play a role in improving, thus more conducive to the sustainable development of enterprises.
【學(xué)位授予單位】：青島理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：F406.7;F426.7

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