基于因子分析的采掘业上市公司社会责任评价研究

摘要

This article chooses 37 samples from annual reports oE extractive industries from 2008 to 2010 of Shenzhen and Shanghai stock exchange. Using factor analysis method to evaluate and analyze the responsibility of enterprises to stockholders, creditors, the community and the country. The study proved that the evaluation of extractive industries companies＇ overall social responsibility was not high enough, and the re- sponsibility of these companies to various stakeholders was imbalance. Combing with the production actual conditions, the stakeholders ＇ interest should be taking into account, and also the corporate social responsibilities should be fulfilled, both that will promote the harmony of social respon- sibility and the development of corporate.%选取深沪两市37家采掘业上市公司2008--2010年三年的年报数据为研究样本，采用因子分析方法，从企业对股东、员工、社区和国家的角度，对上市公司社会责任进行分析与评价。研究表明：采掘业上市公司的整体社会责任评价不高，对各方利益相关者的责任履行情况不平衡。结合采掘业生产实际情况，认为应兼顾各方利益，促进企业社会责任履行与自身发展和谐共进。