基于效率视角的企业社会责任业绩评价研究  

Measuring Corporate Social Responsibility Performance: an Efficiency Perspective

作　　者：白世秀[1] 章金霞[2] 

机构地区：[1]东北林业大学经济管理学院,黑龙江哈尔滨150040 [2]黑龙江科技学院经济管理学院,黑龙江哈尔滨150027

出　　处：《生态经济（学术版）》2011年第2期180-183,共4页Ecological Economy

基　　金：中央高校基本科研业务费专项资金资助(DL10BC01)

摘　　要：企业社会责任业绩评价是当前会计领域研究的一个焦点问题。很多学者纷纷涉入这个领域进行研究,并提出了许多有代表性的方法。通过分析这些方法的优缺点,并结合我国的实际,指出这些方法在我国应用存在诸多的问题,同时从效率视角提出了评价企业社会责任业绩的新框架。Assessing the performance of corporate social responsibility has become the hot topic in current accounting research,which has attracted many scholars' interests in studying on it.Some representative methods are proposed during that period.This article analyses the advantages and disadvantages of those methods.By combining our empirical conditions some problems of using these methods have also been presented in this paper.From the perspective of efficiency,this paper proposes a new framework of evaluating the performance of corporate social responsibility.

关 键 词：企业社会责任 业绩评价 数据包络分析 

分 类 号：F27[经济管理—企业管理]