Study On Financial Evaluation Of Social Responsibility About Fujian Listed Companies

China's government, business, media and the general public has become concerned about corporate social responsibility increasingly, in an increasingly competitive era of business, social responsibility to fulfill the good or bad have a major impact on the sustainable development of enterprises, Now it is the lack of effective evaluation of social responsibility, this article attempts to start a listed company from Fujian Province, select 46 listed companies as samples, through financial data of 2007 on the social responsibility , carry out financial evaluation on social responsibility, and to sort Fujian listed companies about the implementation of social responsibility and make some comments for the future improvement of the social responsibility, I hope for providing some suggestions when now it is difficult to carry out evaluation of social responsibility.This article is composed of five chapters:The first introducted the theoretical foundation of Financial evaluation of social responsibility about Fujian listed companies - the theory of stakeholders, and this article defines the concept of social responsibility and social responsibility system contains eight elements, including shareholders, creditors, employees, consumers, suppliers, government, community, environmental responsibility, so as to lay the theoretical foundation for empirical analysis.Then, the article Introduce system principles of financial evaluation of social responsibility about Fujian listed companies, and introduces Financial evaluation of social responsibility about Fujian listed companies contained eight content system which can be used separately to evaluate the financial indicators of social responsibility, and introduce the evaluation system of non-financial indicators easily, theoretically sound method of evaluation of social responsibilityOnce again ,the article through the empirical analysis focused the implementation of social responsibility of the Fujian's 46 listed companies, as listed companies financial reports more comprehensive after the 2007 and correct much of the disadvantage about past wages, income, etc. to incomplete disclosure, Financial evaluation of social responsibility about Fujian listed companies can be carried out, Therefore, we evaluated Fujian corporate social responsibility of 2007. We use factor analysis to sort these companies dotar ,analysis its combined rating factor scores and various factor scores show that corporate social responsibility which performed well, which several aspects performed no well , had expressed opinions for the future management of the company.Finally, we put forward some proposals to strengthen the social responsibility of a listed company, separately from the model of corporate governance, corporate social responsibility, information disclosure mechanism, monitoring mechanism these four areas.