国有企业社会责任成本估算与管理——基于2013-2016年上市国有企业数据研究

Estimation and Management of State-owned Enterprises' Social Responsibility Cost: Based on Data from State-owned Listed Enterprises During 2013-2016

十九大召开后,绿色理念再一次得到重视,在当今社会治理中,作为社会一大主体的企业应承担起相应的社会责任。作为企业群体中政策与行为的领头羊,国有企业更应该在社会责任中表现更优。文章分析了当前国有企业社会责任成本管理体系的运行现状和2013-2016年上市国有企业的社会责任成本支出状况,并对其社会责任总成本进行了估算,针对性提出相应的完善意见,以期为改善我国企业社会责任成本管理体系提供参考。

After the convocation of the 19 th National Congress of CPC, the green concept has once again received attention. In today＇s social governance, enterprises, as a major part of society, should assume corresponding social responsibilities. As a leading part in policy and activities of the corporate community,state-owned enterprises should have better performance in social responsibilities. The article first analyzes the current operation situation of the state-owned enterprises＇ cost management system of social responsibility, and then analyzes in detail the state-owned enterprises＇ expenditure of social responsibility cost during the period from2013 to 2016, and estimates the total cost of social responsibility. In the end, some suggestions are offered to improve the cost management system of Chinese corporate social responsibility for reference.