摘要
承担一定的社会责任是企业应尽的义务。企业社会责任不是短期行为,为了全面有效地开展社会责任实践,加强社会责任与财务绩效的协同性,需要以科学的企业业绩评价为基础。以山西省上市公司2008年数据为例,从对股东、债权人、政府和员工四个方面来反映山西省上市公司的社会责任绩效评价结果,进而说明企业社会责任与财务绩效之间的关系。
Bearing certain social responsibilities is the obligations of enterprises.Social responsibilities of corporation is not a short-term behavior,in order to fully and effectively carry out social responsibility practice,and strengthen the cooperativity of the social responsibility and financial performance,we need the scientific enterprise performance evaluation as the basis.In this paper,take the data in 2008 of the listed companies in Shanxi Province for example,from the shareholders,creditors,governments and employees to reflect the social responsibility evaluation results of the listed companies in Shanxi province,and thus shows the relationship between the corporate social responsibility and financial performance.
出处
《经济问题》
CSSCI
北大核心
2010年第6期63-67,共5页
On Economic Problems
关键词
社会责任
绩效
业绩评价
social responsibility
performance
performance evaluation
