摘 要
隨著社會(huì)的進(jìn)步，企業(yè)社會(huì)責(zé)任問(wèn)題變得越來(lái)越引人注目。企業(yè)在追求經(jīng)濟(jì)效益、股東利益的同時(shí)，還應(yīng)注重社會(huì)效益、生態(tài)效益、承擔(dān)對(duì)社會(huì)各利益相關(guān)者的責(zé)任，如遵守商業(yè)道德、維護(hù)勞工權(quán)利、保護(hù)環(huán)境、支持慈善公益事業(yè)。但對(duì)于企業(yè)社會(huì)責(zé)任，至今仍然缺乏一套有針對(duì)性的財(cái)務(wù)指標(biāo)體系。本文將企業(yè)社會(huì)責(zé)任理論納入傳統(tǒng)的財(cái)務(wù)分析體系中，從而使企業(yè)進(jìn)行決策時(shí)考慮到企業(yè)社會(huì)責(zé)任，同時(shí)也有利于外部人員對(duì)企業(yè)的財(cái)務(wù)狀況進(jìn)行全面評(píng)價(jià)。
文章首先從哈爾濱市XX廠社會(huì)責(zé)任履行現(xiàn)狀出發(fā),接著闡述了哈爾濱市XX廠社會(huì)責(zé)任財(cái)務(wù)指標(biāo)體系設(shè)計(jì)的基本思路。鑒于該廠實(shí)際情況,從經(jīng)濟(jì)責(zé)任、法律責(zé)任、環(huán)境責(zé)任及倫理責(zé)任四方面對(duì)該企業(yè)社會(huì)責(zé)任財(cái)務(wù)指標(biāo)做了具體設(shè)計(jì)并進(jìn)行分析。最后將所設(shè)計(jì)的財(cái)務(wù)指標(biāo)應(yīng)用到該廠的日常生產(chǎn)經(jīng)營(yíng)活動(dòng)中。

關(guān)鍵詞　社會(huì)責(zé)任 財(cái)務(wù)指標(biāo) 社會(huì)責(zé)任財(cái)務(wù)指標(biāo)

Abstract
With the advancement of our society, the issue of corporate social responsibility is becoming increasingly compelling. Enterprises in the pursuit of economic efficiency, the interests of shareholders should be attention to social and ecological benefits, commitment to social responsibility to stakeholders, such as compliance with business ethics, and safeguard the labor rights, environmental protection, to support the charitable cause. However, corporate social responsibility is still a lack of a system of targeted financial indicators. In this paper, the theory of corporate social responsibility will be incorporated into traditional financial analysis system, so that decision-making enterprises to take into account the corporate social responsibility, but also conducive to external financial situation of enterprises to conduct a comprehensive eva luation.
The article first spring from the Harbin plant to fulfill social responsibility, the current situation, and then on a spring factory in Harbin financial indicators of social responsibility of the basic idea of system design. In view of the actual situation in the plant, from the economic responsibility, legal responsibility, environmental responsibility and ethical responsibility in four areas of the financial indicators of corporate social responsibility to do a specific design and analysis. Finally, financial indicators have been designed for application to the plant's day-to-day production and operation activities.

Key words Social responsibility Financial indicators
Financial indicators of social responsibility
目 錄

摘要 I
Abstract II

第1章 企業(yè)概況 1
1.1企業(yè)自然概況 1
1.2企業(yè)管理概況 2
1.3企業(yè)社會(huì)價(jià)責(zé)任履行現(xiàn)狀及評(píng)價(jià) 2
第2章 哈爾濱市XX廠社會(huì)責(zé)任財(cái)務(wù)指標(biāo)體系設(shè)計(jì)的基本思路 4
2.1社會(huì)責(zé)任的內(nèi)涵 4
2.2社會(huì)責(zé)任評(píng)價(jià)的內(nèi)涵 4
2.3社會(huì)責(zé)任財(cái)務(wù)指標(biāo)體系設(shè)計(jì)的目的 5
2.4社會(huì)責(zé)任財(cái)務(wù)指標(biāo)體系設(shè)計(jì)的意義 5
2.5社會(huì)責(zé)任財(cái)務(wù)指標(biāo)體系設(shè)計(jì)的原則 7
2.6社會(huì)責(zé)任財(cái)務(wù)指標(biāo)設(shè)計(jì)的內(nèi)容 7
第3章 哈爾濱市XX廠社會(huì)責(zé)任財(cái)務(wù)指標(biāo)體系的具體設(shè)計(jì) 11
3.1企業(yè)經(jīng)濟(jì)責(zé)任指標(biāo)設(shè)計(jì) 11
3.2企業(yè)法律責(zé)任指標(biāo)設(shè)計(jì) 19
3.3企業(yè)環(huán)境責(zé)任指標(biāo)設(shè)計(jì) 20
3.4企業(yè)倫理責(zé)任指標(biāo)設(shè)計(jì) 22
第4章 哈爾濱市XX廠社會(huì)責(zé)任財(cái)務(wù) 25
4.1應(yīng)用數(shù)據(jù)來(lái)源及社會(huì)責(zé)任財(cái)務(wù)指標(biāo)的選取 25
4.2具體應(yīng)用及分析 27
結(jié)束語(yǔ) 29
致謝 30
參考文獻(xiàn) 31
附錄一 32
附錄二 34