摘要:近几年来,随着“瘦肉精”、“三聚氰胺”、“福尔马林”等一系列事件的曝光,产品问题不断呈现在人们眼前,随之相伴的就是企业社会责任与企业的社会责任问题。从一定程度上来说,也许只有当企业真正意识到社会责任与企业财务绩效之间的关系的时候,才能够认识到社会责任履行的重要意义所在。就现有状况来看,我国正处于经济转型的时期,由经济、文化、政治一体化的利益主体单一的社会转变为存在多元利益主体的社会,从某种程度上来说,社会文化和社会责任价值观念也必然有着显著的变化,与之相对应的,市场经济主体也会有一定的变化,企业不再一追求经济利益,而是更多地考虑到经营活动是否不符合规范,考虑到社会责任的承担与企业绩效之间的必然联系。在本文的研究当中,主要立足于前人的研究展开讨论,并针对当前我国国有企业社会责任与财务绩效具体情况进行深入分析,希望能够在一定程度上提供借鉴价值。34914
毕业论文关键词:国有企业;社会责任;财务绩效
The social responsibility and financial performance of state-owned enterprises in China studies
Abstract:In recent years, along with "clenbuterol", "melamine", "formaldehyde exposure and a series of events, product problems unfold before our eyes, then accompany is corporate social responsibility and corporate social responsibility. From a certain extent, perhaps only when enterprises really aware of the relationship between social responsibility and corporate financial performance, it can realize the importance of social responsibility to fulfill. For existing condition, our country is in economic transition period, the economic, cultural and political integration of benefit main body of a single social transition to the existence of multiple stakeholders, to some extent, social culture and social responsibility values must also have a significant change, and at the same time, the market economy main body also has certain change, companies are no longer blindly pursue the economic interest, but more consideration to whether the business is not in conformity with the specification, considering the bear the social responsibility and the connection between the corporate performance. In the research of this article, the author mainly based on the discussion of forefathers' research, and in view of the current our country state-owned enterprise social responsibility and financial performance, analyzing the specific circumstances and it is concluded that the development direction, hoping to provide reference value to a certain extent mountain.
KeyWords:state-owned enterprises; Social responsibility; Financial performance
目 录
绪论 1
一、概述 2
(一)研究背景与意义 2
(二)我国国有企业社会责任与财务绩效分析 2
1、我国国有企业社会责任分析 2
2、我国国有企业财务绩效分析 3
二、国内外研究现状 4
(一)国外研究状况分析 4
(二)国内研究状况分析 4
三、国有企业社会责任与财务绩效关系的理论分析 5
(一)国有企业履行对政府的责任与财务绩效的关系 5
(二)国有企业履行对员工的责任与财务绩效的关系 5
(三)国有企业履行对消费者的责任与财务绩效的关系 6
(四)国有企业履行对公众和社会公益事业的责任与财务绩效的关系 6
(五)国有企业履行对环境的责任与财务绩效的关系 7
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