| The concept of corporate social responsibility since produced, at home and abroad has been acontroversial topic in theory and practice. China is no exception. Entering the21st century, China’sresearch on corporate social responsibility has entered a new peak. Due to the particularity of Chineseeconomic structure, however, most studies of social responsibility is about state-owned enterprises.Thestudy of private enterprises social responsibility is few. In recent years, private enterprises socialresponsibility problems frequently occur. According to "top100private enterprises in corporate socialresponsibility index (2012)"issued by the China academy of social sciences, the overall level of thesocial responsibility of Chinese private enterprises is low.Most of the private enterprises still belong tothe bystanders, accounting for about eighty percent.The average score of social responsibilitydevelopment index is just15.2points. The phenomenon is widely noted by the people from all walks oflife.It not only restricts the healthy development of private enterprise itself, but also brings certainnegative influence to social development. In view of the present development of the private enterprise,how to supervise actively and ensure private enterprises that fulfill the social responsibility, not onlyrelates to the sustainable development of private enterprise itself, but also relates to the harmoniousdevelopment of the society.Based on this, this author tries to establish a comprehensive and operated the social responsibilityevaluation index system of private enterprise. This article reviews the domestic and foreign corporatesocial responsibility and corporate social responsibility evaluation index system.The writer has beencarried on the detailed comparative study on evaluation index system and established a set of evaluationindex system of our country private enterprise social responsibility.Then based on corporate socialresponsibility report2011that top100private enterprises disclose in2012, the writer screen indexthrough the method of membership degree, give each index weight by ahp, and introduce theapplication of evaluation index system by comprehensive index method. Finally based on theevaluation results, the author put forward the corresponding improvement Suggestions. The study ofprivate corporate social responsibility evaluation index system is mostly based on stakeholder theory inthe past.The author thinks that the above index system and evaluation method is the most practical atthe time.But as the environment changes, index system and evaluation method should also change subsequently.So based on evaluation dimensions of private corporate social responsibility of theauthorities in the past two years, private corporate social responsibility in this paper can be divided intofour dimensions.Breaking the previous simple thoughts of the financial indicators that measure thecorporate social responsibility, the writer use financial and non-financial indicators to completemeasurement.Fially the writer hope the methor can further improve and perfect private corporate socialresponsibility evaluation system, and also hope private enterprises can use the methor to find out itsdeficiencies, and further fulfill the social responsibility. |