The Research Of Corporate Social Responsibility Performance Evaluation

Corporate social responsibility is an important modern accounting areas of research, as performance evaluation is recognized as one of the of modern management accounting study, this paper is combining these two methods to examine how to evaluate enterprises social responsibility more scientific and rational.After the primitive capital accumulation and resources conformity stage, enterprises have stepped into a new competition era called "enterprise citizen". The social responsibilities of enterprise are not only a moral problem but also a problem concerning one enterprise's exit and development .Seeing from the whole globe, enterprises undertaking social responsibilities has become a major tendency. And it has shifted from a moral role to a law and standard supervisor. In recent years, with the portion of harmonious society idea, which is proposed by our government, the public pay more and pore attention to the problems of opportunity equality contamination control, energy and natural resources, consumption, interest of consumer and employee and so on .The corporate social responsibility have been paid more and more attention both in theory field and in practical field. Implementing the social responsibilities has become a great problem that can not be shirked any more by the modern enterprises.This thesis begins with the review of relative researches on performance evaluation, and then expounds the new circumstances and challenges faced with enterprise in 21 century. Further, the paper breaches the traditional enterprise goal-maximization of stockholder's value, introduces stakeholder into performance evaluation, analyzes the relationship between stakeholders and performance, and identifies main stakeholders who influence enterprise's performance. Based on it, from the view of sustainable development, the paper establishes a comprehensive and harmonious performance evaluation indicator system, including financial performance, customer performance, employee performance, supplier performance and community environmental performance. In order to increase the practicality of evaluation system, the paper makes some researches on 1) how to set the weight of indicators, 2) how to eliminate the influence of various indicators' dimensions.