试析西藏上市公司社会责任水平——以西藏国有控股上市公司为例

An Analysis of the Social Responsibility Level in Tibetan Listed Companies

建立上市公司社会责任报告制度,是协调股东利益与公众利益需要,也可促进上市公司更多地关注自身社会责任。本文以西藏两家国有上市公司为例,对西藏上市公司社会责任水平进行了评析,整体来说,西藏上市公司社会责任水平较低,无论是给股东的回报方面,还是纳税水平、生态责任等方面,都需要进一步提高企业的社会责任水平,为西藏社会的和谐发展、生态建设等做出更大贡献。

The establishment of social responsibility reporting system of listed companies can not only coordinate shareholder's interest and public interest but also help to raise the social responsibility concerns of Tibetan listed companies. This study selects two state-run listed companies in Tibet and evaluates the levels of their social responsibility. It discovers that the social responsibility level of Tibetan listed companies is low, no matter considering the investment return, the level of tax payment or ecological duties. The author maintains that social responsibility level of Tibetan listed companies should be increased in order to make more contributions to the construction of a harmonious society and environmental protection in Tibet.