论文模板――外贸企业的应收账款管理-以某企业为例

本科毕业设计(论文)题目：企业社会责任业绩评价及披露研究学院：国际商学院专业：2009级会计3班姓名：陈明欣指导教师：钟子亮2013年5月31日企业社会责任的业绩评价及披露研究CorporateSocialResponsibility'sPerformanceEvaluationandDisclosureResearch摘要随着现代经济的发展和后工业时代的到来，低碳经济和循环经济开始兴起，可持续发展观念深入人心，企业作为经济主体在这样的大环境之下承担着重要的责任。企业应摒弃以往只注重短期利益的追求和股权至上的观念，积极承担起包括环境责任在内的社会责任，追求长远发展。论文分析了企业基于社会责任的企业业绩评价模式和指标体系的构建,详细介绍该评价模式框架的构建原则及其中各指标的确定，同时通过对企业社会责任报告的解释，揭示了企业社会责任信息披露的重要性，以实现企业和社会的相辅相成，可持续发展。关键词：企业社会责任；利益相关者理论；企业业绩评价；CSR的信息披露AbstractWiththedevelopmentofmoderneconomyandthecomingofpost-industrialera,thelow-carboneconomyandtherecyclingeconomyisbeginningtoriseandtheconceptofsustainabledevelopmentispopular.Underthisbigbackground,companiesaseconomicentitiesshouldburdenveryimportantresponsibilities.Enterpriseshouldbeabandonedthepastideathatfocusonlyonshort-terminterestsandtheconceptofequitytosupreme,takingactivelyaccountofsocialresponsibilitywhichincludesenvironmentalresponsibilityandpursuingoflong-termdevelopment.ThispaperanalyzesthecorporatesocialresponsibilitybasedonperformanceevaluationofenterprisemodelsandindicatorsystemanddetailstheevaluationmodelintheFrameworkofPrinciplesandthedeterminationoftheindex,whiletheinterpretationofcorporatesocialresponsibilityreportrevealsinformationaboutcorporatesocialresponsibilityandtheimportanceofdisclosuretoachievethecomplementarybusinessandsocietyandrealizesthesustainabledevelopment.KeyWordsCorporateperformanceevaluation；Stakeholdertheory；Corporatesocialresponsibility；CSRInformationDisclosure目录第1章绪论..........................................................................................................................11.1研究的目的和意义.....................................................................................................11.1.1研究的目的..........................................................................................................11.1.2研究的意义..........................................................................................................11.2国内外研究现状述评.................................................................................................1第2章相关概念界定及理论基础......................................................................................42.1相关概念的界定.........................................................................................................42.1.1企业社会责任的含义及内容..............................................................................42.1.2企业的业绩评价的含义及内容..........................................................................42.2企业社会责任业绩评价的理论基础.........................................................................52.2.1利益相关者理论..................................................................................................52.2.2利益相关者理论的指导作用............................................................................5第3章目前企业业绩评价现状和指标设计原则..............................................................63.1企业业绩评价模式的现状分析.................................................................................63.1.1财务模式..............................................................................................................63.1.2价值模式..............................................................................................................63.1.3战略模式..............................................................................................................63.1.4目前企业业绩评价模式的局限性分析..............................................................73.2企业社会责任角度业绩评价原则.............................................................................7第4章企业社会责任业绩评价指标设计........................................................................84.1基于投资者角度的企业社会责任业绩评价指标设计...........................................84.2基于债权人角度企业社会责任业绩评价指标.......................................................84.3基于消费者（客户）角度的企业社会责任业绩评价指标设计...........................84.4基于员工角度企业社会责任业绩评价指标的设计...............................................84.5基于社区角度企业社会责任业绩评价指标设计...................................................94.6基于环境角度企业社会责任业绩评价指标设计...................................................9第5章企业社会责任业绩的披露..................................................................................115.1企业社会业绩的披露报告.....................................................................................115.1.1企业社会责任业绩的披露................................................................................115.1.2CSR报告带来的优势.........................................................................................115.2企业社会责任业绩的披露内容.............................................................................11结论..................................................................................................................................13谢辞..................................................................................................................................15参考文献..............................................................................................................................161第1章绪论1.1研究的目的和意义1.1.1研究的目的自近代工业革命以来，随着经济的发展，社会的进步，企业作为经济主体在经历了资本原始积累和规模的优化整合后已步入“企业公民”这一阶段，企业社会责任已不仅仅是一个仅凭企业良心来约束的道德问题，而是企业应