上市公司企业社会责任缺失分析

发布时间：2018-04-19 01:08

本文选题：企业社会责任缺失 + 指标测度　；参考：《财会通讯》2017年13期

【摘要】：本文从企业数据库和搜索引擎中整理得到近6年多以来我国上市企业在员工、产品、环境和政府四个利益相关者方面发生的企业社会责任缺失案例,建立适用于我国的CSIR指标评价系统,并对这些案例建模分析。实证得到:从2010年至2016年上半年,我国上市企业CSIR总体上呈现下降趋势,表明我国上市企业的社会责任缺失度下降,企业社会责任感逐步上升;产品社会责任缺失最严重,其次是环境,员工责任缺失最低;农工业企业缺失程度要大于服务业,而国有企业和民营企业的缺失程度差别不明显。
[Abstract]:This paper collates from the enterprise database and search engine more than 6 years listed enterprises in our country in employee, product, environment and government four stakeholders in corporate social responsibility loss cases,A CSIR index evaluation system suitable for our country is established, and these cases are modeled and analyzed.The empirical results show that from 2010 to the first half of 2016, the CSIR of listed enterprises in our country has a downward trend, which indicates that the degree of social responsibility of listed enterprises in our country is decreasing, the social responsibility of enterprises is gradually rising, and the loss of product social responsibility is the most serious.Secondly, the environment is the lowest, the absence of employee responsibility is the lowest; the degree of absence of agri-industrial enterprises is greater than that of service industry, but the difference between state-owned enterprises and private enterprises is not obvious.
【作者单位】：沈阳工程学院;
【分类号】：F270;F832.51

【相似文献】