xx市彈簧廠社會責任財務指標體系設計的基本思路及具體設計.doc
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xx市彈簧廠社會責任財務指標體系設計的基本思路及具體設計,摘要隨著社會的進步,企業(yè)社會責任問題變得越來越引人注目。企業(yè)在追求經(jīng)濟效益、股東利益的同時,還應注重社會效益、生態(tài)效益、承擔對社會各利益相關者的責任,如遵守商業(yè)道德、維護勞工權利、保護環(huán)境、支持慈善公益事業(yè)。但對于企業(yè)社會責任,至今仍然缺乏一套有針對性的財務指標體系。本文將企業(yè)社會責任理論納入傳統(tǒng)的財務分析體系中,從而...
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此文檔由會員 白癡學東西 發(fā)布
摘 要
隨著社會的進步,企業(yè)社會責任問題變得越來越引人注目。企業(yè)在追求經(jīng)濟效益、股東利益的同時,還應注重社會效益、生態(tài)效益、承擔對社會各利益相關者的責任,如遵守商業(yè)道德、維護勞工權利、保護環(huán)境、支持慈善公益事業(yè)。但對于企業(yè)社會責任,至今仍然缺乏一套有針對性的財務指標體系。本文將企業(yè)社會責任理論納入傳統(tǒng)的財務分析體系中,從而使企業(yè)進行決策時考慮到企業(yè)社會責任,同時也有利于外部人員對企業(yè)的財務狀況進行全面評價。
文章首先從哈爾濱市XX廠社會責任履行現(xiàn)狀出發(fā),接著闡述了哈爾濱市XX廠社會責任財務指標體系設計的基本思路。鑒于該廠實際情況,從經(jīng)濟責任、法律責任、環(huán)境責任及倫理責任四方面對該企業(yè)社會責任財務指標做了具體設計并進行分析。最后將所設計的財務指標應用到該廠的日常生產(chǎn)經(jīng)營活動中。
關鍵詞 社會責任 財務指標 社會責任財務指標
Abstract
With the advancement of our society, the issue of corporate social responsibility is becoming increasingly compelling. Enterprises in the pursuit of economic efficiency, the interests of shareholders should be attention to social and ecological benefits, commitment to social responsibility to stakeholders, such as compliance with business ethics, and safeguard the labor rights, environmental protection, to support the charitable cause. However, corporate social responsibility is still a lack of a system of targeted financial indicators. In this paper, the theory of corporate social responsibility will be incorporated into traditional financial analysis system, so that decision-making enterprises to take into account the corporate social responsibility, but also conducive to external financial situation of enterprises to conduct a comprehensive eva luation.
The article first spring from the Harbin plant to fulfill social responsibility, the current situation, and then on a spring factory in Harbin financial indicators of social responsibility of the basic idea of system design. In view of the actual situation in the plant, from the economic responsibility, legal responsibility, environmental responsibility and ethical responsibility in four areas of the financial indicators of corporate social responsibility to do a specific design and analysis. Finally, financial indicators have been designed for application to the plant's day-to-day production and operation activities.
Key words Social responsibility Financial indicators
Financial indicators of social responsibility
目 錄
摘要 I
Abstract II
第1章 企業(yè)概況 1
1.1企業(yè)自然概況 1
1.2企業(yè)管理概況 2
1.3企業(yè)社會價責任履行現(xiàn)狀及評價 2
第2章 哈爾濱市XX廠社會責任財務指標體系設計的基本思路 4
2.1社會責任的內涵 4
2.2社會責任評價的內涵 4
2.3社會責任財務指標體系設計的目的 5
2.4社會責任財務指標體系設計的意義 5
2.5社會責任財務指標體系設計的原則 7
2.6社會責任財務指標設計的內容 7
第3章 哈爾濱市XX廠社會責任財務指標體系的具體設計 11
3.1企業(yè)經(jīng)濟責任指標設計 11
3.2企業(yè)法律責任指標設計 19
3.3企業(yè)環(huán)境責任指標設計 20
3.4企業(yè)倫理責任指標設計 22
第4章 哈爾濱市XX廠社會責任財務 25
4.1應用數(shù)據(jù)來源及社會責任財務指標的選取 25
4.2具體應用及分析 27
結束語 29
致謝 30
參考文獻 31
附錄一 32
附錄二 34
隨著社會的進步,企業(yè)社會責任問題變得越來越引人注目。企業(yè)在追求經(jīng)濟效益、股東利益的同時,還應注重社會效益、生態(tài)效益、承擔對社會各利益相關者的責任,如遵守商業(yè)道德、維護勞工權利、保護環(huán)境、支持慈善公益事業(yè)。但對于企業(yè)社會責任,至今仍然缺乏一套有針對性的財務指標體系。本文將企業(yè)社會責任理論納入傳統(tǒng)的財務分析體系中,從而使企業(yè)進行決策時考慮到企業(yè)社會責任,同時也有利于外部人員對企業(yè)的財務狀況進行全面評價。
文章首先從哈爾濱市XX廠社會責任履行現(xiàn)狀出發(fā),接著闡述了哈爾濱市XX廠社會責任財務指標體系設計的基本思路。鑒于該廠實際情況,從經(jīng)濟責任、法律責任、環(huán)境責任及倫理責任四方面對該企業(yè)社會責任財務指標做了具體設計并進行分析。最后將所設計的財務指標應用到該廠的日常生產(chǎn)經(jīng)營活動中。
關鍵詞 社會責任 財務指標 社會責任財務指標
Abstract
With the advancement of our society, the issue of corporate social responsibility is becoming increasingly compelling. Enterprises in the pursuit of economic efficiency, the interests of shareholders should be attention to social and ecological benefits, commitment to social responsibility to stakeholders, such as compliance with business ethics, and safeguard the labor rights, environmental protection, to support the charitable cause. However, corporate social responsibility is still a lack of a system of targeted financial indicators. In this paper, the theory of corporate social responsibility will be incorporated into traditional financial analysis system, so that decision-making enterprises to take into account the corporate social responsibility, but also conducive to external financial situation of enterprises to conduct a comprehensive eva luation.
The article first spring from the Harbin plant to fulfill social responsibility, the current situation, and then on a spring factory in Harbin financial indicators of social responsibility of the basic idea of system design. In view of the actual situation in the plant, from the economic responsibility, legal responsibility, environmental responsibility and ethical responsibility in four areas of the financial indicators of corporate social responsibility to do a specific design and analysis. Finally, financial indicators have been designed for application to the plant's day-to-day production and operation activities.
Key words Social responsibility Financial indicators
Financial indicators of social responsibility
目 錄
摘要 I
Abstract II
第1章 企業(yè)概況 1
1.1企業(yè)自然概況 1
1.2企業(yè)管理概況 2
1.3企業(yè)社會價責任履行現(xiàn)狀及評價 2
第2章 哈爾濱市XX廠社會責任財務指標體系設計的基本思路 4
2.1社會責任的內涵 4
2.2社會責任評價的內涵 4
2.3社會責任財務指標體系設計的目的 5
2.4社會責任財務指標體系設計的意義 5
2.5社會責任財務指標體系設計的原則 7
2.6社會責任財務指標設計的內容 7
第3章 哈爾濱市XX廠社會責任財務指標體系的具體設計 11
3.1企業(yè)經(jīng)濟責任指標設計 11
3.2企業(yè)法律責任指標設計 19
3.3企業(yè)環(huán)境責任指標設計 20
3.4企業(yè)倫理責任指標設計 22
第4章 哈爾濱市XX廠社會責任財務 25
4.1應用數(shù)據(jù)來源及社會責任財務指標的選取 25
4.2具體應用及分析 27
結束語 29
致謝 30
參考文獻 31
附錄一 32
附錄二 34