基于财务指标的辽宁省上市公司社会责任评价

摘要

针对上市公司社会责任评价的问题，通过构建基于财务指标的企业社会责任评价指标体系，利用因子分析法，对辽宁省43家上市公司进行了比较分析，结果显示各上市公司社会责任承担状况良莠不齐。基于分析结果，提出提升辽宁省上市公司社会责任感的针对性建议。%　　A corporate responsibility evaluation system with financial index has been established to meet the evaluation of listed companies’social obligation. This paper analyzes 43 listed companies in Liaoning Province by using the method of factor analysis. The result shows that it is unbalanced for those listed companies to conduct their social obligations. Based on the analysis results, the authors put forward pertinent suggestions for the improvement of the companies’sense of responsibility.