基于公司社会责任的财务绩效评价指标体系构建

公司社会责任与经营绩效之间的关系是近三十年来国内外研究的一个热点问题。国内外很多学者对此进行了相关研究，但并未得到统一的结论。公司社会责任对公司经营绩效存在一定的影响，公司承担社会责任是一种既利己又利他的最优选择，在此基础上构建以公司社会责任为基础的公司财务绩效评价指标体系，将社会责任嵌入公司财务体系中，可以促进公司积极主动履行相关社会责任，实现公司与个人、社会、国家的和谐相处。

On the Construction of Financial Performance Evaluation Index System Based on the Corporate Social Responsibility

The relationship between corporate social responsibility and business performance is a hot topic for the last three decades at home and abroad. Domestic and foreign scholars have conducted many relevant studies, but did not draw a unified conclusion. Corporate social responsibility has a certain influence on the company＇ sop- erating performance, and taking the social responsibility is the optimal choice of self - interest and altruism for an enterprise. Therefore, constructing the company＇ s financial performance evaluation index system based on corpo- rate social responsibility may put the social responsibility into the company＇ s financial system, and make the com- pany fulfill the social responsibility actively, and achieve the harmonious relationship among individuals, society and the country.