建筑业企业社会责任财务绩效评价研究

Study on the Financial Performance Evaluation Model of Social Responsibility in the Construction Industry

建筑业在国民经济中占据非常重要的地位,其履行社会责任的程度自然广受关注。据研究可知,企业履行社会责任的程度及范围与企业财务绩效有直接关系。本研究选取了6个财务绩效指标,基于数据包络分析法,首先使用DEABCC模型静态分析了在沪上市的12家建筑业企业2016-2022年间的相关财务数据,进而使用DEA-Malmquist模型对企业财务绩效做了动态的效率评价,建立了建筑业企业财务绩效评价模型,并提出了如何从企业的财务绩效评价中观测出企业履行社会责任情况的方法,以期为建立建筑业企业履行社会责任评价模型打下良好基础。

Construction industry plays a very important role in the national economy,The degree to which they fulfill their social responsibilities naturally attracts wide attention,According to the study,The degree and scope of social responsibility are directly related to the financial performance,This paper has selected six financial performance indicators,Based on the data envelope analysis method,First,using the DEA-BCC model to statically analyze the relevant financial data of 12 construction enterprises listed in Shanghai from 2016 to 2022,Then use DEA-Malmquist model to make dynamic efficiency evaluation of enterprise financial performance,Established the financial performance evaluation model of construction enterprises,And put forward how to observe the performance of social responsibility from the financial performance evaluation,It has laid a good foundation for the establishment of the evaluation model of construction enterprises to fulfill their social responsibility.