江西省上市公司社会责任评价和分析

建立以财务指标为主的指标体系，采用综合评价法，从对股东责任、债权人责任、员工责任、消费者责任、供应商责任、政府责任、社区和慈善事业责任七个方面，评价了江西省20家上市公司2010—2012年社会责任履行情况，得出的结论是上市公司之间履行社会责任存在较大差异，总体水平不高，显示着一种微弱的良性发展趋势。究其原因，在于上市公司履行社会责任的能力欠缺、社会责任意识薄弱、构成企业自觉主动履责的外部压力不够强大。因此，需要通过增强企业经济实力、推动企业争做“优秀企业公民”、加强对企业社会责任履行的监管，来增强上市公司的社会责任。

Evaluation and Analysis of Corporate Social Responsibility for Listed Companies in Jiangxi Province

By establishing an index system that focuses on financial index and adopting Comprehensive Evaluation Method, this article evaluateed the Corporate Social Responsibility（ CSR） performance of 20 Jiangxi listed companies between the year 2010 and 2012 from seven aspects, which were responsibilities to shareholders, creditors, employees, suppliers, government, communities and philanthropy, respectively. The conclusion was that there were great differences among companies in their performance of CSR and the overall level was low. But the article showed that there was a positive trend, even though the trend was weak. The reason lied in the lack of capacity in fulfilling the social responsibility by listed companies, the weak sense of social responsibility and the weak external pressure which can promote companies to fulfill their social responsibility actively. Therefore, the social responsibility must be strengthened by enhanceing companies ’ economic strengths, stimulating the initiative of them to be good corporate citizens and strengthening the supervision of the performance of their social responsibility.