“两型社会”下钢铁企业社会责任会计指标评价体系研究

Research on Social Responsibility Accounting Index System of Iron and Steel Company in "Two Types of Society"

企业社会责任现在已经成为一股全球性的潮流,企业社会责任问题已经越来越被理论界和实践界所重视。而企业是否履行了社会责任,企业履行社会责任的程度和力度如何评价,更是企业和全社会共同关注的焦点。文章以钢铁企业为研究视角,通过研究目前的钢铁行业现状,并根据房地产企业自身的特点,制定出一套钢铁企业适用的企业社会责任评价指标体系,为钢铁企业社会责任的建设和发展提供理论上和技术上的支持。最后将前面建立的指标评价体系应用于武汉钢铁和华菱钢铁,以评价武汉钢铁和华菱钢铁社会责任的履行情况。

Corporate social responsibility has now become a global trend, so it has been valned by theoretical study and practice. Whether the company is in compliance with the social responsibility and how to evaluate the extent and intensity of corporate social responsibility is the focus of businesses and the whole society. In this paper, based on the iron and steel enterprise of their own characteristics, we developed a set of evaluation index system of CSR for the iron and steel enterprise by studying the current status of the iron and steel industry, which is helpful to provide the theoretical and technical support for the construction and development of the iron and steel CSR. In the end, the evaluation system constructed above was applied on WuGang Iron＆Steel Co. , Ltd and HuaLing Iron＆Steel Co. , Ltd, which is aimed at evaluating the fulfillment of their social responsibility.