xx市弹簧厂社会责任财务指标体系设计的基本思路及具体设计.doc
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xx市弹簧厂社会责任财务指标体系设计的基本思路及具体设计,摘要随着社会的进步,企业社会责任问题变得越来越引人注目。企业在追求经济效益、股东利益的同时,还应注重社会效益、生态效益、承担对社会各利益相关者的责任,如遵守商业道德、维护劳工权利、保护环境、支持慈善公益事业。但对于企业社会责任,至今仍然缺乏一套有针对性的财务指标体系。本文将企业社会责任理论纳入传统的财务分析体系中,从而...
内容介绍
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摘 要
随着社会的进步,企业社会责任问题变得越来越引人注目。企业在追求经济效益、股东利益的同时,还应注重社会效益、生态效益、承担对社会各利益相关者的责任,如遵守商业道德、维护劳工权利、保护环境、支持慈善公益事业。但对于企业社会责任,至今仍然缺乏一套有针对性的财务指标体系。本文将企业社会责任理论纳入传统的财务分析体系中,从而使企业进行决策时考虑到企业社会责任,同时也有利于外部人员对企业的财务状况进行全面评价。
文章首先从哈尔滨市XX厂社会责任履行现状出发,接着阐述了哈尔滨市XX厂社会责任财务指标体系设计的基本思路。鉴于该厂实际情况,从经济责任、法律责任、环境责任及伦理责任四方面对该企业社会责任财务指标做了具体设计并进行分析。最后将所设计的财务指标应用到该厂的日常生产经营活动中。
关键词 社会责任 财务指标 社会责任财务指标
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 录
摘要 I
Abstract II
第1章 企业概况 1
1.1企业自然概况 1
1.2企业管理概况 2
1.3企业社会价责任履行现状及评价 2
第2章 哈尔滨市XX厂社会责任财务指标体系设计的基本思路 4
2.1社会责任的内涵 4
2.2社会责任评价的内涵 4
2.3社会责任财务指标体系设计的目的 5
2.4社会责任财务指标体系设计的意义 5
2.5社会责任财务指标体系设计的原则 7
2.6社会责任财务指标设计的内容 7
第3章 哈尔滨市XX厂社会责任财务指标体系的具体设计 11
3.1企业经济责任指标设计 11
3.2企业法律责任指标设计 19
3.3企业环境责任指标设计 20
3.4企业伦理责任指标设计 22
第4章 哈尔滨市XX厂社会责任财务 25
4.1应用数据来源及社会责任财务指标的选取 25
4.2具体应用及分析 27
结束语 29
致谢 30
参考文献 31
附录一 32
附录二 34
随着社会的进步,企业社会责任问题变得越来越引人注目。企业在追求经济效益、股东利益的同时,还应注重社会效益、生态效益、承担对社会各利益相关者的责任,如遵守商业道德、维护劳工权利、保护环境、支持慈善公益事业。但对于企业社会责任,至今仍然缺乏一套有针对性的财务指标体系。本文将企业社会责任理论纳入传统的财务分析体系中,从而使企业进行决策时考虑到企业社会责任,同时也有利于外部人员对企业的财务状况进行全面评价。
文章首先从哈尔滨市XX厂社会责任履行现状出发,接着阐述了哈尔滨市XX厂社会责任财务指标体系设计的基本思路。鉴于该厂实际情况,从经济责任、法律责任、环境责任及伦理责任四方面对该企业社会责任财务指标做了具体设计并进行分析。最后将所设计的财务指标应用到该厂的日常生产经营活动中。
关键词 社会责任 财务指标 社会责任财务指标
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 录
摘要 I
Abstract II
第1章 企业概况 1
1.1企业自然概况 1
1.2企业管理概况 2
1.3企业社会价责任履行现状及评价 2
第2章 哈尔滨市XX厂社会责任财务指标体系设计的基本思路 4
2.1社会责任的内涵 4
2.2社会责任评价的内涵 4
2.3社会责任财务指标体系设计的目的 5
2.4社会责任财务指标体系设计的意义 5
2.5社会责任财务指标体系设计的原则 7
2.6社会责任财务指标设计的内容 7
第3章 哈尔滨市XX厂社会责任财务指标体系的具体设计 11
3.1企业经济责任指标设计 11
3.2企业法律责任指标设计 19
3.3企业环境责任指标设计 20
3.4企业伦理责任指标设计 22
第4章 哈尔滨市XX厂社会责任财务 25
4.1应用数据来源及社会责任财务指标的选取 25
4.2具体应用及分析 27
结束语 29
致谢 30
参考文献 31
附录一 32
附录二 34