社会责任视角下的企业绩效评估实证分析——以川酒上市公司为例

An Empirical Analysis of Enterprises' Performance Evaluation from the Perspective of Social Responsibility:A Case Study of Listed Distilleries in Sichuan

企业社会责任所包括的内容是当前经济形势下饱受争议的话题。企业对承担社会责任的态度以及企业对履行社会责任是对企业绩效的影响的判断,直接影响企业在市场中的决策。通过构建基于社会责任基础的绩效评估指标体系,采用层次分析法,对川酒上市公司的企业绩效进行评估和比较,并对4家上市公司绩效之间存在差异的原因进行了分析,认为履行社会责任对企业绩效具有正向加强作用。提出了强化社会责任战略观念、加大社会责任和外部环境建设投入以及设立社会责任审计部门等提升川酒企业绩效的对策建议。

Corporate social responsibility is a controversial topic under the current economical situations. Enterprise＇s attitude towards corporate social responsibility and its judgment of the effects of corporate social responsibility on enterprise＇s performance will directly influence enterprise＇s market decision. In this study, the performance evaluation indexes system based on social responsibility was set up to evaluate the performance of four Sichuan listed distilleries and further to analyze the causes of their difference. It was suggested that the behavior of performing social respon- sibility has positive effects in strengthening distillery＇s performance. Finally, some countermeasures and suggestions were put forward for distil- leries including strengthening the strategic ideas of social responsibility, increasing the investment in social responsibility and external environ- ment construction, and setting up social responsibility audit department in the distillery etc.