The Research Of Enterprise Financial Evaluation System Under The Perspective Of Social Responsibility

Since the20th Century, Enterprise as "shareholder wealth maximization" for the target business model has brought the rapid development of social economy, at the same time also led to a series of social problems, Cruel fact has left us awareness of that, blindly seek economic figures of the enterprise management has made we pay a horrific price, and seek for the enterprise and the development of harmonious society for a long time is the only realize human sustainable development method. Enterprise as the main body of the social economic activities, to improve existing social and environmental problems have burdened responsibility, it is not only promote the sustainable development of society, but also is the key to the development of guarantee enterprise for a long time. So, will the enterprise the management concept of "shareholder wealth maximization" from the positive to the enterprise bear the social responsibility change, is to realize the sustainable development of enterprise and society to the premiership.This article through to the social responsibility theory of the enterprise and enterprise financial performance evaluation of literature study, combed their development context, and to the contact between them make a general analytic:the development of the enterprise society responsibility theory transform the perspective of the financial performance evaluation, provides guidance to the construction of the evaluation system framework,and enterprise society responsibility theory relevant empirical research provide the basis for the integration of the evaluation system, society on the social responsibility of the enterprise understand gradually standardized, promote the innovation of financial evaluation of practice. Meanwhile, in the increasingly international economic development situation, the development of corporate social responsibility theory put forward some new requirements for the performance evaluation of enterprise financial research, these requirements are mainly embodied in the evaluation system framework design, dimension, the Angle of view of choice, set up the index set and evaluation method, etc.The research of Enterprise financial evaluation system under the perspective of social responsibility, which is based on the theory of social responsibility of the enterprise’s financial performance evaluation research on some innovation. In the based on continuation and development of traditional balanced score card’s ideas and system, puts forward to meet the enterprise financial assessment requirements’"six d balanced score card" of the system framework under the perspective of social responsibility, that is, from all the stakeholders of the enterprise value creation Angle, constructing the social responsibility of the enterprise triple performance dimension and ensure social responsibility of the enterprise of the realization of the three big efficiency dimension, to the operation of the business activities of the performance and motivation to carry out comprehensive evaluation efficiency analysis, and in the light of the different evaluation needs of the enterprise’s all the stakeholders, choose different evaluation method, in order to achieve the basic evaluation function evaluation system and internal strategic control function of the dual combination. And with reference to the international social responsibility report index system, based on the enterprise’s "financial factors and non-financial factors, economic factors and non-economic factors, internal factors and external factors, performance and motivation of the efficiency respectively balance’principle, choice the six indicators of this system, constructs the evaluation model of the index system. And according to the needs of the different stakeholders, using different evaluation method, form the evaluation method combination of the "six d balance scorecard". Later, based on the feasibility of measuring indexes, this paper take2010China National Petroleum Corp operating performance as an example, make a empirical analysis on the face of the evaluation of the stakeholders outside, and make the evaluation results with the traditional evaluation methods result for comparison and analysis, confirm the enterprise financial performance evaluation system under the social responsibility perspective is feasible, clear its necessity. And in the light of the problems we meet in data collected, put forward some suggestions about China’s social responsibility’s information disclosure system. The last did full text summary and research an outlook.