我国核电企业社会责任会计指标评价体系构建与运用

核能被视为高效、清洁的能源，然而，核能在提供能源的同时，核电事故、放射物质泄漏等灾难性事故却时有发生。核电企业的社会责任除了具有普通企业社会责任的内涵外，还应该从核电企业的特殊性质来定义。文章首先综述国内外社会责任会计评价指标体系研究现状；然后阐述我国核电企业的特殊性以及建立社会责任会计指标评价体系的必要性；再将定性与定量指标相结合，构建了一套核电企业社会责任会计指标评价体系；最后以大亚湾核电运营管理公司为例，对建立的指标进行应用分析并提出相关的合理化建议，为各利益相关者了解核电企业履行相关的社会责任情况提供决策参考。

Pretest on Chinese Nuclear Enterprise Index Evaluation System of Social Responsibility Accounting

Regarded as efficient and clean energy,nuclear power also frequently causes disasters such as nuclear accidents,radiation materials leakage etc.The social responsibility of nuclear power enterprise should be redefined from the perspective of the special properties of the nuclear power enterprise,except for its common social responsibility.The paper firstly presents a literature review of the research status of the evaluation index system of Social Responsibility Accounting at home and abroad,following the specialty of the nuclear power enterprise in China and the necessity of establishing the evaluation index system of social responsibility accounting,then sets up a set of evaluation index system of social responsibility of nuclear power enterprise by combining qualitative index with quantitative indicator.Finally,by taking Daya Bay Nuclear Power Operation and Management Co.Ltd.(DNMC) as an example,the paper analyzes the established indicator and puts forward the relevant suggestions.It also provides the reference for stakeholders who want to learn the nuclear power enterprise’s performance of social responsibility.