社会责任视角下的企业绩效评估实证分析——以川酒上市公司为例
发布时间：2018-11-06 16:46
【摘要】：企业社会责任所包括的内容是当前经济形势下饱受争议的话题。企业对承担社会责任的态度以及企业对履行社会责任是对企业绩效的影响的判断,直接影响企业在市场中的决策。通过构建基于社会责任基础的绩效评估指标体系,采用层次分析法,对川酒上市公司的企业绩效进行评估和比较,并对4家上市公司绩效之间存在差异的原因进行了分析,认为履行社会责任对企业绩效具有正向加强作用。提出了强化社会责任战略观念、加大社会责任和外部环境建设投入以及设立社会责任审计部门等提升川酒企业绩效的对策建议。
[Abstract]:Corporate social responsibility (CSR) is a controversial topic in the current economic situation. The attitude of the enterprise towards the social responsibility and the judgment of the influence of the enterprise on the performance of the social responsibility directly affect the decision of the enterprise in the market. By constructing the performance evaluation index system based on social responsibility, the paper evaluates and compares the performance of the listed companies of Sichuan liquor by using the analytic hierarchy process, and analyzes the reasons for the differences among the four listed companies. It is believed that fulfilling social responsibility plays a positive role in corporate performance. Some suggestions are put forward to enhance the performance of Sichuan liquor enterprises, such as strengthening the strategic concept of social responsibility, increasing the investment in the construction of social responsibility and external environment, and setting up the audit department of social responsibility.
【作者单位】： 四川理工学院 经济与管理学院;四川省哲学社会科学重点研究基地 川酒发展研究中心;
【基金】：四川省哲学社会科学重点研究基地川酒发展研究中心课题(CJY11-02) 四川省哲学社会科学规划项目(SC11E011)
【分类号】：F272.92;F426.82
[Abstract]:Corporate social responsibility (CSR) is a controversial topic in the current economic situation. The attitude of the enterprise towards the social responsibility and the judgment of the influence of the enterprise on the performance of the social responsibility directly affect the decision of the enterprise in the market. By constructing the performance evaluation index system based on social responsibility, the paper evaluates and compares the performance of the listed companies of Sichuan liquor by using the analytic hierarchy process, and analyzes the reasons for the differences among the four listed companies. It is believed that fulfilling social responsibility plays a positive role in corporate performance. Some suggestions are put forward to enhance the performance of Sichuan liquor enterprises, such as strengthening the strategic concept of social responsibility, increasing the investment in the construction of social responsibility and external environment, and setting up the audit department of social responsibility.
【作者单位】： 四川理工学院 经济与管理学院;四川省哲学社会科学重点研究基地 川酒发展研究中心;
【基金】：四川省哲学社会科学重点研究基地川酒发展研究中心课题(CJY11-02) 四川省哲学社会科学规划项目(SC11E011)
【分类号】：F272.92;F426.82
【参考文献】
相关期刊论文 前7条
1 刘春;曲传玉;;基于社会责任的企业业绩评价模式改进[J];财会通讯;2012年05期
2 杨e，
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