The Research Of The Financial Appraisal Of Corporate Social Responsibility Base On Stakeholder Theory

The international community's requirements of corporate social responsibility has moved from the call into a concrete action by the deepening of economic globalization and people-oriented values of the society to strengthen. Corporate social responsibility has become an irresistible international trend and aroused widespread concern in the community. Corporate social responsibility has become the focus of attention of our country With the SA8000 certification standards of social responsibility into our country. At present, our country of corporate social responsibility research is at the initial stage, Most of the studies belong to the qualitative discussion, In quantitative research, The theoretical circles have not yet reached a consensus of setting up corporate social responsibility evaluation index system. From our country's basic national conditions, Setting up with Chinese characteristics of corporate social responsibility theory of the basic questions used to guide and standardize the enterprise and its corresponding institutions increasingly has been becoming the government, experts, scholars, business leaders and the general public concern.Stakeholder theory is the major theoretical of financial targets research. In this paper, the focus of the study are to choose financial indicators and build corporate social responsibility rating system and set up model based on stakeholder theory in order to evaluate the agricultural listed companies in social responsibility. First of all, this paper evaluate the existing evaluation model of corporate social responsibility of the strengths and weaknesses; Summarize the corporate social responsibility content Based on the stakeholders theory, the modern property rights theory, the Social contract theory. Secondly, According to the content of corporate social responsibility ,the paper constructs the Evaluation Model for Corporate Social Responsibility from the financial indicators and non-financial indicators. Finally, application of the model, it evaluates the 35 agricultural listed companies corporate social responsibility based on indicators data of the corporate social responsibility.Through the empirical studies, we have come to the following conclusions: The corporate society responsibility different companies is at the non-equilibrium state, many differences exist in fulfilling the corporate social responsibility in different companies; Corporate social responsibility is impacted by the industries economic; The same company fulfills corporate social responsibility well on the one hand, but actually neglects on the other hand responsibility. Finally, according to the empirical analysis and the reality of corporate social responsibility in our country, the paper puts forward proposals for improving the status and the supervision system of corporate social responsibility.