上市公司社会责任财务评价体系研究

企业社会责任的概念是由美国学者提出的,目前在我国经济学理论界尚处于起步阶段,尽管取得了一定的研究成果,但比较全面系统的观点还未形成。从2010年的统计结果来看,我国上市公司社会责任评价标准不一,重视力度不够,影响了公司利益相关方对其社会责任履行情况的判断。为了加强上市公司社会责任方法的信息披露,引导上市公司全面协调发展,在建立上市公司社会责任财务评价体系时,应明确社会责任评价财务评价的主要内容,通过相关财务指标的分析和解读,了解上市公司社会责任的具体情况,从而得出相对科学合理的综合评价结论。

Listed company social responsibility finance evaluation system research

The concept of corporate social responsibility is proposed by the American scholar,is currently in our economics profession is still in its infancy,despite some research,but more comprehensive and systematic point of view has not yet formed.Statistics from the 2010 results,the social responsibility of listed companies of different evaluation criteria,inadequate attention to affect the company’s stakeholders to fulfill their social responsibility to judge the situation.In order to strengthen the social responsibility of listed companies,disclosure methods,and guide comprehensive and coordinated development of listed companies,listed companies in social responsibility in the establishment of the financial evaluation system should be clear social responsibility to evaluate the financial evaluation of the main contents of the relevant financial indicators through analysis and interpretation,understanding listed the specific circumstances of corporate social responsibility,to arrive at a comprehensive evaluation of the relative scientific and rational conclusion.