基于利益相关者理论的重污染行业国有企业社会责任成本问题研究——以中石油为例

Social Responsibility Costs of State-Owned Enterprises Producing Heavy Pollution Based on Stakeholder Theory: a Case Study of PetroChina

以企业社会责任成本理论、利益相关者理论和重污染行业特点为基础,结合重污染行业污染较大、存在经济外部性和环境治理费用的特点,界定了重污染行业国有企业社会责任成本内容,包括环境责任成本、自然资源使用成本、社会人力资源成本、土地使用成本、安全责任成本和其他责任成本。以中石油企业为例,针对重污染行业国有企业社会责任成本管理上存在的计量不独立、社会责任报告信息披露较简单、核算体系不完善等问题,应采取的对策是:设置科学的社会责任成本计量系统;加强社会责任成本信息披露制度;构建社会责任成本核算体系。

The social responsibility cost of state-owned enterprises of heavy polluting industries is defined based on the social responsi- bility cost theory, stakeholder theory, and the features of the heavy pollution industry in terms of heavy pollution, economic externality, having environment management expense. The social responsibility costs include environment responsibility cost, natural resource con- sumption cost, human resource cost, land usage cost, security liability cost and other responsibility cost. Taking PetroChina as an example, problems for state-owned enterprises with heavy pollution in managing social responsibility costs such as dependent measurement, simple information disclosure of social responsibility reports, and the unsound accounting system are analyzed. Responding strategies are setting up a scientific, social responsibility cost measurement system, improving the information disclosure system and building an accounting system of social responsibility costs.