低碳经济下社会责任的量化研究  

The Study on Amount of the Society Responsibility in the Low-carbon Economy

作　　者：徐泓[1] 林永峰[2] 尹世芬[3] 

机构地区：[1]徐泓中国人民大学商学院,北京100872 [2]上海证券交易所,上海市200120 [3]首都经济贸易大学,北京100070

出　　处：《经济与管理研究》2011年第11期107-111,共5页Research on Economics and Management

摘　　要：在低碳经济的发展中,企业是否承担社会责任,应承担什么社会责任,如何量化企业承担的社会责任,始终是理论界、实务界关注的重点。文章根据低碳经济下社会责任的特点,研究低碳经济下社会责任的内容,设计以每股收益为基础的社会责任量化模型,计算每股贡献值,即社会贡献值,据此评价企业承担的社会责任。In the low - carbon economy, whether the companies are committed to social responsibility, what the socie- ty responsibility should be taken, and how to amount theorists and practitioners are concerned about. This of the social responsibility, that have always been the focuses which paper discusses the social responsibility of companies, and makes amodel to count the value of social contribution, and valuates the social responsibility of the companies.

关 键 词：低碳经济 社会责任 社会责任量化 环境成本 

分 类 号：F270[经济管理—企业管理]