平衡计分卡在A碱业企业社会责任评价中的应用研究

发布时间：2018-03-26 14:24

本文选题：企业社会责任　切入点：平衡计分卡　出处：《青岛理工大学》2015年硕士论文

【摘要】：随着我国宏观经济环境不断发展,社会责任的履行在企业的可持续发展战略中起到越来越重要的作用。我国学术界对企业社会责任的探讨逐渐从企业是否应该承担社会责任,发展到如何履行企业社会责任以及如何评价企业社会责任的履行状况。目前,我国相关学者正如火如荼的进行企业社会责任评价体系的探讨,但由于研究起步晚、研究不成熟的局限性,我国迄今仍未建立一套标准的企业社会责任评价体系。而对于化工行业而言,目前也并未有标准的社会责任评价体系。平衡计分卡不仅仅是绩效评价工具,它更可以用于企业战略目标规划中,将战略目标层层划分,使目标落到实处,保证目标实现。鉴于此,本文拟以A碱业企业为例,将平衡计分卡理论嵌入到企业的社会责任评价体系中,设计一套基于平衡计分卡的碱业企业的社会责任评价体系。文章的研究内容主要是:首先,本文梳理了国内外有关社会责任和社会责任评价体系的文献,通过总结平衡计分卡现有的应用研究,明确了将平衡计分卡嵌入到企业社会责任评价体系研究的基本思路。然后,分析了目前A碱业企业社会责任履行状况和其存在的问题,并指出其在企业社会责任评价体系中引入平衡计分卡的可行性和必要性,为将平衡计分卡应用到企业社会责任评价体系做好准备工作。最后,结合A碱业企业的社会责任战略目标,利用平衡计分卡将战略层层划分为具体指标,并运用层次分析法为指标赋权重,构建了基于平衡计分卡的A碱业企业社会责任评价体系,将利用专家法获取的A碱业企业数据应用其中,再用模糊层次综合评价方法评价A碱业企业的社会责任履行程度。但由于A碱业企业社会责任的组织体系和制度的不健全,本文为此提出针对性的保障性建议来确保社会责任评价体系在A碱业企业的有效实施,从而促进A碱业企业社会责任的发展。本文的研究不仅为企业社会责任评价体系的构建提供了一个新的视角,更因为结合了平衡计分卡这一战略工具,从而促使企业社会责任战略目标在其日常经营中能得到更好的落实,为碱业企业社会责任评价体系的完善起到抛砖引玉的作用,从而更有利于企业的可持续发展。
[Abstract]:With the development of our macroeconomic environment, the implementation of social responsibility plays a more and more important role in the sustainable development strategy of enterprises. How to fulfill corporate social responsibility and how to evaluate the performance of corporate social responsibility. At present, relevant scholars in China are in full swing to explore the evaluation system of corporate social responsibility, but due to the late start of the research, To study the limitations of immaturity, China has not yet established a set of standard corporate social responsibility evaluation system, but for the chemical industry, At present, there is no standard social responsibility evaluation system. The balanced Scorecard is not only a performance evaluation tool, but also can be used in the strategic goal planning of an enterprise. In view of this, this paper intends to embed the balanced Scorecard theory into the social responsibility evaluation system of the enterprise, taking the A alkali industry as an example. The main contents of this paper are as follows: firstly, this paper combs the literature about social responsibility and social responsibility evaluation system at home and abroad. By summarizing the existing research on the application of balanced Scorecard, this paper clarifies the basic idea of embedding balanced Scorecard into the evaluation system of corporate social responsibility. It also points out the feasibility and necessity of introducing balanced scorecard into the evaluation system of corporate social responsibility, and makes preparations for the application of balanced scorecard to the evaluation system of corporate social responsibility. Combined with the strategic goal of social responsibility of A alkali industry enterprise, the strategic layer by layer is divided into specific indexes by balanced Scorecard, and the evaluation system of social responsibility of A alkali industry enterprise based on balanced scorecard is constructed by using AHP to assign weight to the index. The data of A alkali enterprise obtained by expert method will be applied, and then the degree of social responsibility performance of A alkali enterprise will be evaluated by fuzzy hierarchical comprehensive evaluation method. However, because the organization system and system of social responsibility of A alkali industry enterprise are not perfect, In order to ensure the effective implementation of the social responsibility evaluation system in A alkali industry enterprises, this paper puts forward some suggestions on how to guarantee the social responsibility. The research in this paper not only provides a new perspective for the construction of corporate social responsibility evaluation system, but also combines the balanced scorecard as a strategic tool. In order to promote the corporate social responsibility strategic objectives in its daily operation can be better implemented, for the alkali industry enterprise social responsibility evaluation system to play a role in improving, thus more conducive to the sustainable development of enterprises.
【学位授予单位】：青岛理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.7

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