嵌入社会责任的企业绩效评价指标体系构建  

The Construction of Social-responsibility-based Enterprise Performance Evaluation System

作　　者：刘淑华[1] 刘东方[2] 张旭丽[1] 

机构地区：[1]大连民族学院国际商学院,辽宁大连116605 [2]中国银行大连甘井子区支行,辽宁大连116600

出　　处：《大连民族学院学报》2012年第2期140-143,151,共5页Journal of Dalian Nationalities University

基　　金：辽宁省社会科学基金资助项目(L08DJY087)

摘　　要：对于环境、社会以及利益相关方,企业必须承担更多的社会责任。同时,履行社会责任也能为企业带来效益,企业履行社会责任的状况在很大程度上影响着企业的综合绩效,以中国现有的企业绩效评价体系为基础,全面考虑企业的各利益相关者,从企业的财务绩效、管理绩效、环境绩效和社会绩效四个方面系统阐述了嵌入社会责任的企业绩效评价指标体系构建思路,并提出了评价指标的运用建议。For the sake of environment,society and stakeholders,enterprises should bear more social responsibility,which can be of beneficial to enterprises as well.How well an enterprise fulfills its social responsibility,to a great extent,influences its own performance.Based on the study of the present performance evaluation system,this paper elaborates on the construction of social-responsibility-based enterprise performance evaluation system from the perspectives of financial performance,managerial performance,environmental performance and social performance.Suggestions on the application of these evaluations are also given.

关 键 词：社会责任 绩效评价 指标体系 环境绩效 社会绩效 

分 类 号：F272.5[经济管理—企业管理]