国有企业的社会责任成本管理体系构建  

Structure of Society Responsibility Cost Management System in State-owned Enterprises

作　　者：袁敏[1] 

机构地区：[1]武汉铁路局武昌南机务段财务科,湖北武汉430000

出　　处：《科技管理研究》2011年第14期191-195,共5页Science and Technology Management Research

摘　　要：国有企业是我国社会主义市场经济体制下公有制经济的主要表现形式,在国家经济发展中起到了至关重要的领航作用。受到社会环境、企业目标、企业发展需求和国际趋势四方面因素的影响,国有企业承担社会责任的意义显得非常重要。构建完整的社会责任成本管理体系必须遵循客观性、战略性、公平性和效益性兼顾的原则,同时,要综合考虑经济责任成本、用工责任成本、环境责任成本和社会公益责任成本这4类成本因素的影响,又因为各自具有不同领域、不同含义、不同计算分析方法的管理子体系,因此需要引入相关的一系列财务成本分析指标,构成了一个完整的分析体系。State - owned enterprises are the main manifestation of our socialist market economy system, in the national eco- nomic development it plays a vital role. Affected by four aspects of the factors ： social environment, goal of enterprises, de- velopment needs and international trend, the state - owned enterprises have the significance of social responsibility. To es- tablish a complete social responsibility cost management system must follow the objectivity, strategic, fairness and efficiency principle, at the same time, we should take into consideration economic responsibility cost, labor of duty cost, environ- mental responsibility cost and social public welfare responsibility cost, and because each has different fields and different meaning, the different analysis methods to calculate the management sub - system, so it is necessary to introduce relevant financial cost analysis index, constitute a complete analysis system.

关 键 词：国有企业 社会责任成本 体系 构建 意义 原则 方法 

分 类 号：F275.3[经济管理—企业管理]