紫坪铺开发公司社会责任履行及存在的问题和原因分析

发布时间：2018-06-07 22:16

本文选题：企业社会责任 + 履行　；参考：《电子科技大学》2015年硕士论文

【摘要】：经济社会中,不论是国有企业还是其它所有制企业,承担社会责任是不容推辞的事情,也是各界都在关注的事情,但是基于法律层面的企业社会责任概念则始终是模糊的,企业社会责任履行情况也尚无界定和评价标准。企业追求绩效最大化无可厚非,但企业在实际经营中如何协调企业绩效与企业社会责任的关系,成为我国企业可持续发展的难题。随着经济全球化的不断推进,企业面临日益激烈的竞争,其内外生存环境日益严峻,这使企业原本靠道德维系和守法底线履行的社会责任成本与企业收益之间更加对立。国有企业更是在近年来被推到风口浪尖,企业为了追求其经济利益最大化,忽略或故意躲避企业社会责任,在经营中出现不道德行为,如产品质量问题、生态环境问题等,这些行为对企业自身的发展和社会福利的提高都带来了负外部性。某种情况下,这是目前国有企业主管部门重经济效益、重企业规模考核机制倒逼的结果。近年来,虽然关于企业社会责任及其绩效关系的理论研究不断深入发展,但二者究竟以什么样的方式产生影响,究竟处于何种关系仍然无法厘清,更缺乏标准、公认的衡量方式。大多数研究还处在摸索阶段,要么过于笼统,要么过于简单,近年来,随着利益相关者理论的不断发展,企业社会责任定义开始变得清晰明了,为理论界研究企业社会责任及其绩效关系提供了一种理论导向与切入点。本文通过对一个具体的企业——四川省紫坪铺开发公司履行社会责任方式方法和过程,将公司的公益功能视为提供公共品服务纳入到社会责任内容中,利用利益相关者理论将公司社会责任分为不同层次,分析不同层次的社会责任和利益相关者的关系,找出紫坪铺开发公司社会责任履行存在的问题和原因,并提出国有企业有效履行社会责任的建议,从长远来讲是建立健全法治法规,实现政企分开,加快企业管理体制和社会责任标准化建设;从近期看通过定性和定量考核,将企业履行社会责任纳入其经营业绩考核体系,以期把社会责任和企业战略发展目标有机结合,为国有企业自觉履行社会责任并实现绩效提升提供建议。论文研究过程中主要使用了文献研究法、定性研究法、定量研究法等。本文主要创新点如下:(1)通过分析紫坪铺公司社会责任的经济价值,解构国有企业的利益相关者之间的关系。(2)发现国有企业现行管理制度和考核方法是造成企业履行社会责任存在越位和不足的根本原因。提出解决国有企业履行社会责任问题法规和制度建设建议。(3)快速有效地改变国有企业社会履行社会责任存在问题的方法是利用绩效考核方法管理国有企业社会责任履行过程和结果。
[Abstract]:In the economic society, whether state-owned enterprises or other ownership enterprises, it is inevitable to assume social responsibility, and it is also a matter of concern from all walks of life, but the concept of corporate social responsibility based on the legal level is always vague. Corporate social responsibility performance has not been defined and evaluated. It is not wrong for enterprises to pursue the maximization of performance, but how to coordinate the relationship between corporate performance and corporate social responsibility in actual operation has become a difficult problem for the sustainable development of enterprises in our country. With the development of economic globalization, enterprises are facing more and more fierce competition, and their internal and external living environment is becoming increasingly severe, which makes the cost of social responsibility and the income of enterprises, which were originally maintained by morality and performed by the bottom line of abiding by the law, more antagonistic. In recent years, state-owned enterprises have been pushed to the top of the wave. In order to maximize their economic benefits, enterprises ignore or deliberately evade corporate social responsibility, and unethical behaviors occur in their management, such as product quality problems, ecological environmental problems, etc. These behaviors bring negative externalities to the development of enterprises and the improvement of social welfare. In some cases, this is the result of the current state-owned enterprise departments pay attention to economic efficiency and enterprise scale assessment mechanism. In recent years, although the theoretical research on the relationship between corporate social responsibility and its performance has been developing in depth, but in what way the two have an impact, what kind of relationship they are still unable to clarify, let alone the lack of standards. A generally accepted measure. Most studies are still in the exploratory stage, either too general or too simple. In recent years, with the continuous development of stakeholder theory, the definition of corporate social responsibility has become clear and clear. It provides a theoretical direction and breakthrough point for the theoretical research on corporate social responsibility and its performance relationship. Through the method and process of a specific enterprise, Sichuan Zipingpu Development Company to fulfill the social responsibility, the public welfare function of the company is regarded as the provision of public goods service into the content of social responsibility. Using stakeholder theory to divide corporate social responsibility into different levels, analyze the relationship between different levels of social responsibility and stakeholders, find out the problems and reasons of Zipingpu development company social responsibility performance. In the long run, it is necessary to establish and improve laws and regulations governing the rule of law, to separate government from enterprises, to speed up the construction of standardization of enterprise management system and social responsibility, and to pass qualitative and quantitative examinations in the near future. In order to combine the social responsibility with the strategic development goal of the enterprise, the paper puts forward some suggestions for the state-owned enterprises to fulfill their social responsibility consciously and to achieve the performance improvement by incorporating the social responsibility of the enterprise into its performance appraisal system in order to combine the social responsibility with the target of the strategic development. In the process of research, the paper mainly uses literature research method, qualitative research method, quantitative research method and so on. The main innovations of this paper are as follows: 1) by analyzing the economic value of the social responsibility of Zipingpu Company, Deconstructing the relationship between stakeholders of state-owned enterprises.) it is found that the current management system and assessment method of state-owned enterprises are the fundamental reasons for the offside and insufficiency of enterprises' social responsibility. To solve the problem of implementing the social responsibility of state-owned enterprises, the suggestion of law and system construction is put forward. The method to change the social responsibility of state-owned enterprises quickly and effectively is to manage the social responsibility of state-owned enterprises by using the method of performance appraisal. Any process and result of performance.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F270;F426.92

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