嵌入CSR行为的企业价值评估模型研究

A Study on Corporate Value Evaluation Model Embedded CSR Behavior

文章首先基于社会责任的新视角,将企业的社会责任行为嵌入到企业的价值评估中去,创建了排序意义下的企业价值评估模型;在此基础上接着进一步量化了企业的社会责任定性概念,建立了企业价值综合评价指标体系并且运用层次分析法进行权重计算;文章的最后选择了上海证券市场采掘业上市公司作为研究样本,验证了模型的适用性和准确性。

Based on the new perspective of social responsibility, this paper embeds the corporate social responsibility behavior into corporate value evaluation, and creates the corporate value evaluation model based on sorting. Accordingly, the paper further quantifies the concept of corporate social responsibility, and sets up the corporate value comprehensive evaluation index system and calculates the weight using the analytic hierarchy process. Finally, the paper verifies the applicability and accuracy of the model by taking the listed mining companies in Shanghai Stock Exchange as the research samples.