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A Study Of CSR Grey Financial Evaluation Of Automotive Industry

Posted on:2013-01-12Degree:MasterType:Thesis
Country:ChinaCandidate:Q ZhuFull Text:PDF
GTID:2219330371960375Subject:Accounting
Abstract/Summary:PDF Full Text Request
2010 is the 10th anniversary of "Global Compact" project. Actually,10 years ago, Kofi Annan, United Nations Secretary-General at that time, proposed the idea of the "Global Compact". And this project mainly calls on companies to comply with a common standard, implements a set of necessary social rules, and actively commits themselves to social responsibility. During the development of last decade, "Global Compact" project has already obtained some positive responses among corporations and organizations throughout the world. As a pillar industry in China, automotive industry, in the process of its rapid development, is not in an optimistic situation concerning the fulfillment of social responsibility. Therefore, to strengthen the research of social responsibility of automotive industry and to build a reasonable financial evaluation system has great significance in promoting scientific development.Firstly, this paper reviews the research profile of corporate social responsibility as well as the more influential both domestic and international social responsibility standards. It also analyzes the shortcomings of the financial evaluation system of social responsibility at present, which proposes the research orientation of this article.Secondly, it analyzes the current situation of social responsibility fulfillment and existing problems in the automotive industry, pointing out the necessity for the automotive industry to fulfill its social responsibilities. On the basis of the symbiosis theory and stakeholder theory, from a new perspective, this paper puts forward that the gray system theory should be applied to the financial evaluation.Finally, by analyzing the existing index system, making choices and improving on this basis, this paper builds the financial evaluation system of the social responsibility for the automotive industry, and determines the weight of each index by using AHP. And listing company data, it illustrates the application of gray relational analysis method in the financial evaluation system.
Keywords/Search Tags:Corporate social responsibility, Financial evaluation, Gray correlation analysis, AHP, the automotive industry
PDF Full Text Request
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