Based on the "two oriented society" concept of corporate social responsibility accounting evaluation index system establishment and Application Research
|Keywords||"Two type society" Social responsibility accounting Evaluationindex system Building Application|
With the further reform and open, our economy rise rapidly. The comprehensivestrength of the national and international status grows day by day. And these greatachievement is hide behind a series of social problems. The domestic enterpriseignore the pollution of environment，which directly lead to China’s crumbling ofresources, energy and the ecological environment. Face the grim situation,"two typesociety" construction plan reflects our government’s determination of punishing badbehavior. This paper tries to design a social responsibility accounting evaluation indexsystem which is not only suitable for our national conditions but also meet "two typesociety" construction requirements. Through the investigation to the enterprise, wecan provide theory or fact information for the government supervision department andsocial public. Take this we believe the enterprise can be better and faster to meet "twotype society" the requirements.This paper will be divided into five parts. The first chapter is the introduction,which mainly introduces the whole framework of the paper, including: Background ofthe paper, the purpose and significance of the research, review from overseas anddomestic literature, the difficult、innovation points、thoughts and methods of theresearch. The second chapter is used to elaborate the theoretical basis of theevaluation index system, including welfare economics theory,"two type society"concept, the sustainable development theory, stakeholder theory, the enterpriseecological theory. In the third chapter, writer carefully constructs a set of socialresponsibility accounting evaluation index system, including “financial performance”,“environmental management”,“resources using” and “staff welfare”,“socialcontribution”. Meanwhile this paper will combine with analytic hierarchy process(AHP) and expert advice consultation method to establish index-weight. The fourthchapter is the practical application of our corporation society responsibilityaccounting evaluation index system. The last chapter of this article is to summarizethe research and development of the social responsibility accounting are proposed.This paper innovation lies in the past limitations of the study, and considering theevaluation system of practical applications, the index system of evaluation content tohave further perfect and added, main performance in "environmental management"and "resources" two big ways. This paper studies showed that the construction ofenterprise society responsibility accounting evaluation index system is practical and rationality, and at the same time investigation shows that in recent years the socialresponsibility of the enterprise are strengthened but has not reached "two typesociety" construction requirements. Because the social responsibility of the enterpriseevaluation standard is still not unified in China, the social responsibility of theenterprise consciousness has just bud and provide relevant social responsibilityinformation is not perfect makes the data subject to a certain limit, lead torepresentative still to be identified.