江淮汽车企业社会责任财务评价体系研究

发布时间：2018-01-06 18:15

本文关键词：江淮汽车企业社会责任财务评价体系研究　出处：《黑龙江八一农垦大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,汽车整车企业积极履行企业社会责任,在员工培训,新能源汽车制造等领域取得了优异的成绩,但也有汽车企业存在新能源汽车骗补,需要召回的问题汽车等不良现象。由于汽车企业大多用文字来描述其企业社会责任的履行情况,且目前针对汽车企业社会责任财务评价研究也相对薄弱,所以本文旨在于利用财务指标构建汽车行业企业社会责任财务评价体系,使汽车企业履行的社会责任能够量化,汽车企业可以针对自身不足及时做出调整,从而更好地履行企业社会责任,推动汽车行业持续健康发展。本文基于股东、员工、消费者、政府、债权人、社区、环境等七个利益相关者视角构建汽车行业企业社会责任财务评价体系。首先,针对不同利益相关者的诉求,选取了十七个财务指标构建企业社会责任财务评价指标体系;其次,通过问卷调查的方式确定不同利益相关者和财务指标应赋予的权重,从而利用公式计算汽车企业履行企业社会责任的综合得分;再次,以江淮汽车为例通过横向和纵向的对比,分析江淮汽车在履行企业社会责任中存在的不足,并给出改进的建议;最后,得出结论:汽车行业企业社会责任财务评价可以提升江淮汽车的资源利用效率,促进江淮汽车的发展。江淮汽车利用企业社会责任财务评价体系可以及时了解其他汽车整车企业社会责任的履行情况,认清自身的优势与不足,重新进行资源分配,增强利益相关者的企业归属感,从而提升江淮汽车的综合实力。
[Abstract]:In recent years, automotive enterprises actively fulfill corporate social responsibility, in the field of employee training, new energy vehicle manufacturing and other areas have made excellent achievements, but there are also new energy vehicle fraud. Because most automobile enterprises use words to describe the performance of their corporate social responsibility, and the current research on the financial evaluation of automotive corporate social responsibility is relatively weak. Therefore, the purpose of this paper is to use financial indicators to build a financial evaluation system of corporate social responsibility in automobile industry, so that the social responsibility of automobile enterprises can be quantified, and automobile enterprises can make timely adjustments according to their own shortcomings. In order to better fulfill corporate social responsibility, promote the sustainable and healthy development of the automotive industry. This paper is based on shareholders, employees, consumers, governments, creditors, communities. Environment and other seven stakeholders perspective to build the automotive industry corporate social responsibility financial evaluation system. First, for different stakeholders' demands. Select seventeen financial indicators to construct the financial evaluation index system of corporate social responsibility; Secondly, through the questionnaire survey to determine the different stakeholders and financial indicators should be given weight, so as to calculate the comprehensive score of automobile enterprises to fulfill corporate social responsibility by using the formula; Thirdly, taking Jianghuai automobile as an example, through horizontal and vertical comparison, this paper analyzes the deficiency of JAC automobile in fulfilling corporate social responsibility, and gives some suggestions for improvement. Finally, the conclusion is drawn: the financial evaluation of corporate social responsibility in automobile industry can improve the efficiency of resource utilization of Jianghuai Automobile. To promote the development of Jianghuai automobile. Using the financial evaluation system of corporate social responsibility, Jianghuai automobile can understand the performance of other automobile enterprises' social responsibility in time, and recognize its own advantages and disadvantages. Re-allocation of resources to enhance stakeholders' sense of corporate belonging, thereby enhancing the comprehensive strength of Jianghuai Automobile.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F270;F426.471;F406.7

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