南昌航空大学学报（社会科学版）
南昌航空大學學報（社會科學版）
남창항공대학학보（사회과학판）
JOURNAL OF NANCHANG HANGKONG UNIVERSITY（SOCIAL SCIENCE EDITION）
2014年
4期
17-23
,共7页
企业社会责任评价%财务指标%江西省上市公司
企業社會責任評價%財務指標%江西省上市公司
기업사회책임평개%재무지표%강서성상시공사
evaluation of corporate social responsibility%financial index%listed companies in Jiangxi Province
建立以财务指标为主的指标体系，采用综合评价法，从对股东责任、债权人责任、员工责任、消费者责任、供应商责任、政府责任、社区和慈善事业责任七个方面，评价了江西省20家上市公司2010—2012年社会责任履行情况，得出的结论是上市公司之间履行社会责任存在较大差异，总体水平不高，显示着一种微弱的良性发展趋势。究其原因，在于上市公司履行社会责任的能力欠缺、社会责任意识薄弱、构成企业自觉主动履责的外部压力不够强大。因此，需要通过增强企业经济实力、推动企业争做“优秀企业公民”、加强对企业社会责任履行的监管，来增强上市公司的社会责任。
建立以財務指標為主的指標體繫，採用綜閤評價法，從對股東責任、債權人責任、員工責任、消費者責任、供應商責任、政府責任、社區和慈善事業責任七箇方麵，評價瞭江西省20傢上市公司2010—2012年社會責任履行情況，得齣的結論是上市公司之間履行社會責任存在較大差異，總體水平不高，顯示著一種微弱的良性髮展趨勢。究其原因，在于上市公司履行社會責任的能力欠缺、社會責任意識薄弱、構成企業自覺主動履責的外部壓力不夠彊大。因此，需要通過增彊企業經濟實力、推動企業爭做“優秀企業公民”、加彊對企業社會責任履行的鑑管，來增彊上市公司的社會責任。
건립이재무지표위주적지표체계，채용종합평개법，종대고동책임、채권인책임、원공책임、소비자책임、공응상책임、정부책임、사구화자선사업책임칠개방면，평개료강서성20가상시공사2010—2012년사회책임리행정황，득출적결론시상시공사지간리행사회책임존재교대차이，총체수평불고，현시착일충미약적량성발전추세。구기원인，재우상시공사리행사회책임적능력흠결、사회책임의식박약、구성기업자각주동리책적외부압력불구강대。인차，수요통과증강기업경제실력、추동기업쟁주“우수기업공민”、가강대기업사회책임리행적감관，래증강상시공사적사회책임。
By establishing an index system that focuses on financial index and adopting Comprehensive Evaluation Method, this article evaluateed the Corporate Social Responsibility( CSR) performance of 20 Jiangxi listed companies between the year 2010 and 2012 from seven aspects, which were responsibilities to shareholders, creditors, employees, suppliers, government, communities and philanthropy, respectively. The conclusion was that there were great differences among companies in their performance of CSR and the overall level was low. But the article showed that there was a positive trend, even though the trend was weak. The reason lied in the lack of capacity in fulfilling the social responsibility by listed companies, the weak sense of social responsibility and the weak external pressure which can promote companies to fulfill their social responsibility actively. Therefore, the social responsibility must be strengthened by enhanceing companies ’ economic strengths, stimulating the initiative of them to be good corporate citizens and strengthening the supervision of the performance of their social responsibility.
