商业研究

商业研究

• 经营管理 • 上一篇    下一篇

利益相关者价值取向的企业社会责任绩效评价 ——基于福建省上市公司财务报告数据的研究

王河流   

  1. （集美大学 财经学院，福建 厦门 361021）
  • 收稿日期:2017-09-30 出版日期:2017-12-20
  • 作者简介:王河流（1971-），男，河南正阳人，集美大学财经学院副教授，管理学博士，研究方向：财务分析与证券投资、私募投资基金、会计与资本市场。
  • 基金资助:
    福建省科技计划项目软科学项目，项目编号：2017R0072。

Performance Evaluation of Enterprises′ Social Responsibilities based on Value Orientation of Stakeholders:Research based on Financial Report Data of Listed Companies in Fujian Province

WANG He-liu   

  1. （Finance and Economics College, JiMei University, Xiamen 361021,China）
  • Received:2017-09-30 Online:2017-12-20

摘要： 以利益相关者的价值取向对企业社会责任绩效进行评价，有助于激励企业向多元价值取向的经营模式转变，提升GDP产出质量。本文应用DEA方法，以企业对各利益相关者的价值贡献作为产出指标，以企业流动资产与非流动资产作为投入指标，对福建省上市公司2013-2015年的社会责任绩效评价。结果表明：福建省上市公司整体社会责任综合技术效率较好，并且逐年在改善；公司纯技术绩效与规模效率也都较高，但规模效率对综合技术效率的贡献更大。对于企业继续提高其社会责任绩效的策略选择，建立更加公平合理的利益分配制度较提高规模效率改进的空间更大。

关键词: 利益相关者, 社会责任, 数据包络分析, 绩效评价

Abstract: Evaluating performance of enterprises′ social responsibilities based on value orientation of stakeholders is helpful to motivating enterprises to transform their business model towards multiple-values orientation and improving quality of GDP output. This paper applies DEA method and takes enterprises′ value contribution to their stakeholders as output indexes and current and no current assets as the input indexes to evaluate performance of social responsibilities of listed companies in Fujian Province from 2013 to 2015. Empirical results show that comprehensive technical efficiencies of overall social responsibilities of listed companies in Fujian Province is fine and improves year by year; pure technical and scale efficiencies of companies are also superior, but the scale efficiencies contribute more to the comprehensive technical efficiencies. It indicates that enterprises will improve more performances of their social responsibilities in the future by establishing a more equitable distribution of benefits system than by improving their scale efficiencies.

Key words: stakeholder, social responsibility, data envelopment analysis, performance evaluation