基于企業(yè)戰(zhàn)略視角的社會(huì)責(zé)任績(jī)效評(píng)價(jià)
發(fā)布時(shí)間：2018-10-08 18:12
【摘要】：從毒奶粉、瘦肉精到地溝油的接連事件可以看出我國(guó)企業(yè)在履行社會(huì)責(zé)任的淡薄意識(shí)。長(zhǎng)期以來對(duì)企業(yè)社會(huì)責(zé)任的認(rèn)識(shí)上存在誤區(qū),認(rèn)為慈善捐贈(zèng)就是社會(huì)責(zé)任,帶來企業(yè)可控資源減少。實(shí)際上,戰(zhàn)略性社會(huì)責(zé)任是企業(yè)承載著社會(huì)責(zé)任并以利潤(rùn)最大化為目的的戰(zhàn)略行為,是企業(yè)發(fā)展的一個(gè)突破口,對(duì)企業(yè)整合社會(huì)資本形成可持續(xù)發(fā)展能力意義重大。因此,本文搜集了關(guān)于社會(huì)責(zé)任的最新文獻(xiàn),總結(jié)了對(duì)企業(yè)社會(huì)責(zé)任的理解,探討企業(yè)社會(huì)責(zé)任與企業(yè)戰(zhàn)略的關(guān)系,提出戰(zhàn)略性社會(huì)責(zé)任以及具體的社會(huì)責(zé)任項(xiàng)目篩選和實(shí)施；將戰(zhàn)略性企業(yè)社會(huì)責(zé)任融入企業(yè)管理當(dāng)中,作為管理的一個(gè)角度,化外部要求為企業(yè)內(nèi)部發(fā)展力量。 企業(yè)戰(zhàn)略的制定、控制和執(zhí)行需要評(píng)價(jià)工具,作為發(fā)展較為完善的平衡記分卡,連接企業(yè)長(zhǎng)期目標(biāo)和短期目標(biāo)、內(nèi)部和外部因素,無疑是理想的評(píng)價(jià)工具。因此,文章主要闡述了從戰(zhàn)略性社會(huì)責(zé)任出發(fā)構(gòu)建基于平衡記分卡社會(huì)責(zé)任評(píng)價(jià)體系,為實(shí)施企業(yè)戰(zhàn)略目標(biāo)鋪平道路。平衡記分卡的設(shè)計(jì)是一個(gè)復(fù)雜過程,需要考慮戰(zhàn)略制定和績(jī)效評(píng)價(jià)的可行性問題；在具體指標(biāo)選擇上,本文參照國(guó)內(nèi)外關(guān)于社會(huì)責(zé)任評(píng)價(jià)的內(nèi)容取長(zhǎng)補(bǔ)短不斷完善我國(guó)社會(huì)責(zé)任評(píng)價(jià)體系。 本文主要內(nèi)容是：第一章,導(dǎo)論部分主要對(duì)研究背景、意義進(jìn)行闡述,并梳理近年在社會(huì)責(zé)任研究方面的文獻(xiàn),把握社會(huì)責(zé)任理論發(fā)展的方向；第二章,歸納社會(huì)責(zé)任績(jī)效評(píng)價(jià)方法,總結(jié)我國(guó)社會(huì)責(zé)任績(jī)效評(píng)價(jià)現(xiàn)狀,找到了文章的寫作突破口,以內(nèi)部維度來進(jìn)行社會(huì)責(zé)任評(píng)價(jià)和管理；第三章,明確社會(huì)責(zé)任的新方向,對(duì)戰(zhàn)略性社會(huì)責(zé)任的內(nèi)涵和實(shí)踐進(jìn)行研究,同時(shí)歸納了平衡記分卡主要理論及與社會(huì)責(zé)任之間的關(guān)系,從企業(yè)戰(zhàn)略管理的角度來看待社會(huì)責(zé)任績(jī)效評(píng)價(jià)；第四章,作為本文一個(gè)重要部分,以GRI報(bào)告體系、道瓊斯可持續(xù)發(fā)展指數(shù)和深交所對(duì)企業(yè)社會(huì)責(zé)任要求為參照,總結(jié)社會(huì)責(zé)任評(píng)價(jià)的關(guān)鍵內(nèi)容,并以平衡記分卡提供的戰(zhàn)略管理框架形成社會(huì)責(zé)任績(jī)效評(píng)價(jià)體系,將社會(huì)責(zé)任融入企業(yè)日常經(jīng)營(yíng)管理；第五章,主要分析了社會(huì)責(zé)任實(shí)踐走在前列的中國(guó)遠(yuǎn)洋控股股份有限公司在社會(huì)責(zé)任上的獨(dú)特貢獻(xiàn),并以中國(guó)遠(yuǎn)洋作為如何進(jìn)行社會(huì)責(zé)任績(jī)效評(píng)價(jià)的說明案例；第六章,總結(jié)了文章的主要內(nèi)容,對(duì)戰(zhàn)略性社會(huì)責(zé)任在我國(guó)的發(fā)展提供建議。 本文的主要貢獻(xiàn)在于：(1)總結(jié)了社會(huì)責(zé)任發(fā)展情況,明確戰(zhàn)略性社會(huì)責(zé)任是社會(huì)責(zé)任發(fā)展的新方向,社會(huì)責(zé)任的發(fā)展已進(jìn)入企業(yè)管理視野；歸納現(xiàn)有社會(huì)責(zé)任績(jī)效評(píng)價(jià)思路,對(duì)我國(guó)現(xiàn)階段社會(huì)責(zé)任績(jī)效評(píng)價(jià)現(xiàn)狀進(jìn)行總結(jié)；(2)論述了戰(zhàn)略性社會(huì)責(zé)任理論及對(duì)企業(yè)戰(zhàn)略實(shí)施的作用,提供了戰(zhàn)略性社會(huì)責(zé)任具體的實(shí)施指南；(3)構(gòu)建了一套從戰(zhàn)略性社會(huì)責(zé)任出發(fā),平衡記分卡為框架的社會(huì)責(zé)任績(jī)效評(píng)價(jià)體系,以平衡記分卡管理企業(yè)戰(zhàn)略實(shí)施,將社會(huì)責(zé)任融入企業(yè)日常經(jīng)營(yíng)管理實(shí)踐。另外,在平衡記分卡和戰(zhàn)略控制的具體銜接；平衡記分卡具體指標(biāo)權(quán)重設(shè)計(jì)上,由于缺乏實(shí)地調(diào)查略有不足。因?yàn)閭�(gè)人能力和時(shí)間有限導(dǎo)致文章研究的深度和廣度也有待進(jìn)一步提高。
[Abstract]:From the successive events of poisoned milk powder, lean meat essence to milk powder, it can be seen that our enterprises are realizing social responsibility. For a long time, there is a mistake in the recognition of corporate social responsibility, believing that charity donation is the social responsibility, bringing the controllable resource of the enterprise to be reduced. In fact, strategic social responsibility is a strategic behavior that enterprises bear social responsibility and maximize profit, which is a breach of enterprise development, which is of great significance to the sustainable development of corporate social capital. Therefore, this paper collects the latest literature on social responsibility, summarizes the understanding of corporate social responsibility, discusses the relationship between corporate social responsibility and enterprise strategy, puts forward strategic social responsibility and concrete social responsibility project selection and implementation; To integrate strategic corporate social responsibility into enterprise management, as an angle of management, externalize the external requirement as the internal development force of the enterprise. The development, control and implementation of enterprise strategy needs evaluation tools as well-developed balanced scorecard to connect long-term goals and short-term goals, internal and external factors of enterprises, which is undoubtedly an ideal evaluation. Therefore, the paper mainly expounds the construction of the social responsibility evaluation system based on the balanced scorecard from the strategic social responsibility, paving the way for the implementation of the strategic objective of the enterprise. The design of balanced scorecard is a complicated process, which needs to take into account the feasibility of strategic formulation and performance evaluation. In the selection of concrete indicators, this paper reviews the evaluation of social responsibility at home and abroad, and constantly improves our social responsibility evaluation. The main contents of this article are as follows: Chapter one, the introduction part mainly expounds the background and significance of the research, and combs the literature on social responsibility research in recent years, holds the direction of the development of social responsibility theory, and summarizes the social responsibility performance. The method of effectiveness evaluation summarizes the present situation of performance evaluation of social responsibility in China, finds the breakthrough of the writing of the article, and carries out social responsibility evaluation and management in the inner dimension; the third chapter defines the new direction of social responsibility and the connotation and reality of strategic social responsibility. At the same time, it sums up the relationship between the main theory of the balanced scorecard and the social responsibility, and regards the performance evaluation of social responsibility from the perspective of enterprise strategic management; Chapter 4, as an important part of this paper, takes GR I report the system, the Dow Jones Sustainability Index and SZSE's request for corporate social responsibility, summarize the key content of social responsibility evaluation, and form the social responsibility performance evaluation system based on the strategic management framework provided by the balanced scorecard, and integrate social responsibility into the daily management of the enterprise. Chapter 5, mainly analyzes the unique contribution of China Ocean Holdings Co., Ltd. in the forefront of social responsibility in social responsibility, and takes China Ocean as the description case of how to conduct the performance evaluation of social responsibility; Chapter VI summarizes the article. The main contents of the strategic social responsibility in our country The main contribution of this paper is: (1) the development of social responsibility is summarized, the clear strategic social responsibility is the new direction of social responsibility development, the development of social responsibility has entered the field of enterprise management, This paper summarizes the current status of the performance evaluation of social responsibility in our country; (2) discusses the theory of strategic social responsibility and the role of the implementation of corporate strategy, and provides the concrete implementation guide of strategic social responsibility; (3) a set of slave trade is constructed. The balanced scorecard is the framework's social responsibility performance evaluation system, taking the balanced scorecard to manage the enterprise's strategic implementation and integrating social responsibility into the enterprise. Daily management practices. In addition, in a balanced scorecard and strategic controls, the balance scorecard is based on the specific indicator weight design due to the lack of Field investigation is slightly inadequate because of the limited ability and time of individuals to lead to the depth and breadth of the article's research
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F270;F552.6
本文編號(hào)：2257774
[Abstract]:From the successive events of poisoned milk powder, lean meat essence to milk powder, it can be seen that our enterprises are realizing social responsibility. For a long time, there is a mistake in the recognition of corporate social responsibility, believing that charity donation is the social responsibility, bringing the controllable resource of the enterprise to be reduced. In fact, strategic social responsibility is a strategic behavior that enterprises bear social responsibility and maximize profit, which is a breach of enterprise development, which is of great significance to the sustainable development of corporate social capital. Therefore, this paper collects the latest literature on social responsibility, summarizes the understanding of corporate social responsibility, discusses the relationship between corporate social responsibility and enterprise strategy, puts forward strategic social responsibility and concrete social responsibility project selection and implementation; To integrate strategic corporate social responsibility into enterprise management, as an angle of management, externalize the external requirement as the internal development force of the enterprise. The development, control and implementation of enterprise strategy needs evaluation tools as well-developed balanced scorecard to connect long-term goals and short-term goals, internal and external factors of enterprises, which is undoubtedly an ideal evaluation. Therefore, the paper mainly expounds the construction of the social responsibility evaluation system based on the balanced scorecard from the strategic social responsibility, paving the way for the implementation of the strategic objective of the enterprise. The design of balanced scorecard is a complicated process, which needs to take into account the feasibility of strategic formulation and performance evaluation. In the selection of concrete indicators, this paper reviews the evaluation of social responsibility at home and abroad, and constantly improves our social responsibility evaluation. The main contents of this article are as follows: Chapter one, the introduction part mainly expounds the background and significance of the research, and combs the literature on social responsibility research in recent years, holds the direction of the development of social responsibility theory, and summarizes the social responsibility performance. The method of effectiveness evaluation summarizes the present situation of performance evaluation of social responsibility in China, finds the breakthrough of the writing of the article, and carries out social responsibility evaluation and management in the inner dimension; the third chapter defines the new direction of social responsibility and the connotation and reality of strategic social responsibility. At the same time, it sums up the relationship between the main theory of the balanced scorecard and the social responsibility, and regards the performance evaluation of social responsibility from the perspective of enterprise strategic management; Chapter 4, as an important part of this paper, takes GR I report the system, the Dow Jones Sustainability Index and SZSE's request for corporate social responsibility, summarize the key content of social responsibility evaluation, and form the social responsibility performance evaluation system based on the strategic management framework provided by the balanced scorecard, and integrate social responsibility into the daily management of the enterprise. Chapter 5, mainly analyzes the unique contribution of China Ocean Holdings Co., Ltd. in the forefront of social responsibility in social responsibility, and takes China Ocean as the description case of how to conduct the performance evaluation of social responsibility; Chapter VI summarizes the article. The main contents of the strategic social responsibility in our country The main contribution of this paper is: (1) the development of social responsibility is summarized, the clear strategic social responsibility is the new direction of social responsibility development, the development of social responsibility has entered the field of enterprise management, This paper summarizes the current status of the performance evaluation of social responsibility in our country; (2) discusses the theory of strategic social responsibility and the role of the implementation of corporate strategy, and provides the concrete implementation guide of strategic social responsibility; (3) a set of slave trade is constructed. The balanced scorecard is the framework's social responsibility performance evaluation system, taking the balanced scorecard to manage the enterprise's strategic implementation and integrating social responsibility into the enterprise. Daily management practices. In addition, in a balanced scorecard and strategic controls, the balance scorecard is based on the specific indicator weight design due to the lack of Field investigation is slightly inadequate because of the limited ability and time of individuals to lead to the depth and breadth of the article's research
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F270;F552.6
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