养老机构社会责任风险管理研究

发布时间：2018-03-16 09:48

本文选题：责任风险　切入点：风险管理　出处：《经济研究参考》2017年59期 　论文类型：期刊论文

【摘要】：正党中央、国务院提出要着力发展养老服务业,要求养老机构加强社会责任管理,增强安全意识,提高服务质量。然而,我国养老机构具有规模普遍较小、公益性较强、利益相关者较多、从业人员素质偏低、服务内容复杂和服务对象特殊的特点,导致养老机构社会责任风险管理难度大,容易因社会责任风险发生经济损失并丧失信誉,使机构难以继续运营。本文综合运用COSO企业风险管理整体框架和相关规范构建了养老机构社会责任风
[Abstract]:The Party Central Committee and the State Council have proposed to focus on the development of the old-age service industry, requiring pension institutions to strengthen social responsibility management, enhance safety awareness, and improve service quality. However, the scale of pension institutions in China is generally smaller and the public welfare is relatively strong. Many stakeholders, low quality of employees, complex service content and special characteristics of service object lead to the difficulty of risk management of social responsibility of pension institutions, and the loss of economic loss and loss of credibility due to the risk of social responsibility. This paper uses the overall framework of COSO enterprise risk management and related norms to construct the social responsibility style of pension institutions.
【作者单位】：广西财经学院;广西民政厅;
【基金】：广西会计人才小高地课题类项目研究成果
【分类号】：F719

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