中国企业社会责任财务绩效评价模型研究

2003年,英国政府出台了<我们能源的未来-创建低碳经济>能源白皮书,其中首次引入了"低碳经济"的概念,随后越来越多的学者开始探讨这种经济发展模式及其技术和政策的可行性,并展开了一系列实证研究.而在这种新的经济发展趋势下,作为经济主体的企业所要承担的社会责任也就被赋予了新的内窖.那么在向低碳经济转型的过程中,如何对企业的社会责任进行客观、有效的评价将对于企业更好履行其社会责任起到重要作用.基于我国国情,本文通过对低碳经济发展模式下中国企业社会责任财务绩效进行模型研究,提出了在传统指标分析模型基础上进行数据包络分析(DEA)和可持续计量的双重模型修正,以期弥补传统财务绩效模型在企业有效投入分析和动态性评价方面的缺陷和不足.

Financial Performance Evaluation Model of Corporate Social Responsibility in China

In 2003, the British government published UK 2003 Energy White Paper Our Energy Future--Creating a Low Carbon Economy. It was for the first time that the concept of "low carbon economy" occurred. Thereafter scholars started to analyze this new economy development mode empirically from different angels, such as feasibility studies of techniques and policies. Under the development trend of the low carbon economy, corporates as the main economic actors have to take their social responsibilities in this new trend. Thus how to objectively and effectively evaluate social responsibility of corporate would be important for corporate to fulfill their social responsibilities in the period of economic transition. This article pays attention to financial performance evaluation model of social responsibility of corporate under low carbon economy, and the traditionally mode was modified dually by the mathematical way of DEA and development sustainability emasuring, in order to meet the need of the analyze deeply in the dynamical and coordinative degree. In addition, the modified mode justified the effectiveness of the input of the CSR.