摘 要
隨著社會的進步，企業(yè)社會責(zé)任問題變得越來越引人注目。企業(yè)在追求經(jīng)濟效益、股東利益的同時，還應(yīng)注重社會效益、生態(tài)效益、承擔(dān)對社會各利益相關(guān)者的責(zé)任，如遵守商業(yè)道德、維護勞工權(quán)利、保護環(huán)境、支持慈善公益事業(yè)。但對于企業(yè)社會責(zé)任，至今仍然缺乏一套有針對性的財務(wù)指標(biāo)體系。本文將企業(yè)社會責(zé)任理論納入傳統(tǒng)的財務(wù)分析體系中，從而使企業(yè)進行決策時考慮到企業(yè)社會責(zé)任，同時也有利于外部人員對企業(yè)的財務(wù)狀況進行全面評價。
文章首先從哈爾濱市XX廠社會責(zé)任履行現(xiàn)狀出發(fā),接著闡述了哈爾濱市XX廠社會責(zé)任財務(wù)指標(biāo)體系設(shè)計的基本思路。鑒于該廠實際情況,從經(jīng)濟責(zé)任、法律責(zé)任、環(huán)境責(zé)任及倫理責(zé)任四方面對該企業(yè)社會責(zé)任財務(wù)指標(biāo)做了具體設(shè)計并進行分析。最后將所設(shè)計的財務(wù)指標(biāo)應(yīng)用到該廠的日常生產(chǎn)經(jīng)營活動中。

關(guān)鍵詞　社會責(zé)任 財務(wù)指標(biāo) 社會責(zé)任財務(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)社會價責(zé)任履行現(xiàn)狀及評價 2
第2章 哈爾濱市XX廠社會責(zé)任財務(wù)指標(biāo)體系設(shè)計的基本思路 4
2.1社會責(zé)任的內(nèi)涵 4
2.2社會責(zé)任評價的內(nèi)涵 4
2.3社會責(zé)任財務(wù)指標(biāo)體系設(shè)計的目的 5
2.4社會責(zé)任財務(wù)指標(biāo)體系設(shè)計的意義 5
2.5社會責(zé)任財務(wù)指標(biāo)體系設(shè)計的原則 7
2.6社會責(zé)任財務(wù)指標(biāo)設(shè)計的內(nèi)容 7
第3章 哈爾濱市XX廠社會責(zé)任財務(wù)指標(biāo)體系的具體設(shè)計 11
3.1企業(yè)經(jīng)濟責(zé)任指標(biāo)設(shè)計 11
3.2企業(yè)法律責(zé)任指標(biāo)設(shè)計 19
3.3企業(yè)環(huán)境責(zé)任指標(biāo)設(shè)計 20
3.4企業(yè)倫理責(zé)任指標(biāo)設(shè)計 22
第4章 哈爾濱市XX廠社會責(zé)任財務(wù) 25
4.1應(yīng)用數(shù)據(jù)來源及社會責(zé)任財務(wù)指標(biāo)的選取 25
4.2具體應(yīng)用及分析 27
結(jié)束語 29
致謝 30
參考文獻 31
附錄一 32
附錄二 34