嵌入社会责任的企业绩效评价指标体系构建

企业不仅创造着物质财富和精神财富，还对环境、教育、科技、文化等领域产生重要影响。对于环境、社会以及利益相关方，企业必须担负更多的社会责任。同时，履行社会责任也会为企业带来效益。因此，企业履行社会责任的状况在很大程度上影响着企业的综合绩效。在此，以我国现有的企业绩效评价体系为基础，全面考虑了企业的各利益相关者，从企业的财务绩效、管理绩效、环境绩效和社会绩效四个方面系统阐述了嵌入社会责任的企业绩效评价指标体系构建思路，并提出了评价指标的运用建议。

The Construction of Social-responsibility-based Enterprise Performance Evaluation System

For the sake of environment,society and stakeholders,enterprises should bear more social responsibility,which can be of beneficial to enterprises as well.How well an enterprise fulfills its social responsibility,to a great extent,influences its own performance.Based on the study of the present performance evaluation system,this paper elaborates on the construction of social-responsibility-based enterprise performance evaluation system from the perspectives of financial performance,managerial performance,environmental performance and social performance.Suggestions on the application of these evaluations are also given.