社会责任导向的企业QHSE管理信息系统构建  

Study on the Construction of CSR-oriented Corporate QHSE Management Information System

作　　者：王海兵[1,2] 潘春华[2] 

机构地区：[1]重庆理工大学财会研究与开发中心,重庆400054 [2]重庆理工大学会计学院,重庆400054

出　　处：《重庆理工大学学报（社会科学）》2017年第12期54-60,79,共8页Journal of Chongqing University of Technology（Social Science）

基　　金：国家社会科学基金青年项目"企业社会责任内部控制的实现机理与路径研究"(13CGL052)

摘　　要：信息与沟通是企业内部控制的中枢构成要素,是其他要素相互联系和发挥协同作用的基础,建立健全企业管理信息系统对于加强信息与沟通、推动企业内部控制建设具有重要意义。企业管理信息系统建设应具有战略管理的高度、社会责任的温度和信息技术的速度。为推进业务流程的信息化,提升企业的社会责任风险管理水平,促进企业的健康可持续发展,以社会责任为导向,以QHSE管理体系为核心,以信息化技术为手段,构建社会责任导向的企业QHSE管理信息系统。该系统由用户层、逻辑层、数据层组成,其中逻辑层采用模块化设计,并遵循PDCA原则。Information and communication is the central component of the internal control of enterprises,and is the basis for other elements to interact. Establishing a complete enterprise management information system is of great significance for strengthening information and communication and promoting the construction of enterprise internal control. The construction of enterprise management information system should have the height of strategic management, the temperature of social responsibility and the speed of information technology. Social responsibility oriented enterprise QHSE management information system in this paper is guided by social responsibility,with QHSE management system as the core,and with information technology as means.The system is composed of three layers： user layer,logic layer and data layer. The logical layer adopts the designing thought of modularization and follows the PDCA principle. The purpose is to promote theinformatization of business process and enhance the level of corporate social responsibility risk management,promote the healthy and sustainable development of enterprises.

关 键 词：企业社会责任 QHSE管理体系 管理信息系统(MIS) 

分 类 号：F239.45[经济管理—会计学]