基于灰色关联分析煤炭上市公司社会责任财务评价

Finance Evaluation on Social Responsibility of Listing Companies based on Grey Relational Analysis

选取4家煤炭上市公司数据,运用灰色关联分析法建立评价模型,采用客观变异系数法进行指标赋权,对煤炭上市公司的社会责任财务评价问题进行研究。研究结果表明,该指标体系和评价模型都是科学且合理的,有利于煤炭上市公司进行社会责任财务评价的研究。根据研究结果,明确地提出了4点建议及对策,即制定社会责任会计信息披露规范、加快社会责任会计研究发展、建立和完善与社会责任相关的立法工作、倡导社会责任投资。

Data of four coal listing companies were selected and a grey relational analysis was applied to establish an evaluation model. A objective variation coefficient method was applied to the index weighting and a study was conducted on the social responsibility and financial evaluations of the coal listing companies. The study results showed that the index system and evaluation model both were scientific and rational and would be favorable to the study on the social responsibility and financial evaluation of the coal listing companies. Based on the study results, four proposals and countermeasures were clearly provided and would be the establishment on the information disclosure standards of the social responsibility and accounting, the speeding development of the social responsibility and accounting, establishment and improvement on the related legislation work to the social responsibility and the initiation of the social responsible investment.