Research On Ship Enterprise Social Responsibility Cost

In today's Marine ecological environment be taken seriously, public are appealing the ship enterprises to fulfill their duties. Not only the enterprises need to consider the requirement the outside asked for, but also they need to care about their input and output. Thus it is quite important for ship enterprises to analyze how much they pay out on fulfilling their social responsibilities. The paper aims at the shortage of the analysis of domestic and abroad, combined with the characteristics and relative theories of ships, constructed the system of ship enterprise social responsibility cost, just hope to provide some help for ship enterprises in the analysis of the social responsibility cost during the practice.(1)The article aims at the shipping enterprises as the object, put forward the research background which is relevant to the fulfillment of social responsibility and the meaning of constructing the cost system of corporate social responsibility.(2)Introduce the stakeholder theory, social contract theory and other theories that is relevant to the cost system of corporate social responsibility, the liability standard and the accounting confirmation and measurement are also used in the current research, which lay a solid foundation for the follow-up study.(3)Based on the existing problem of the study of corporate social responsibility cost domestic and abroad recently, I put forward the brief ideas of the solving the problem.(4)Construct the system of corporate social responsibility cost: in the first place, I combined the characteristics of ship enterprises and research achievements domestic and abroad, the stakeholder theory, social contract theory together, from object, behavioral motive, subject to discuss the connotation of the cost for social responsibility in ship enterprises and classify it in the new definition; secondly, according to the classification, conduct the affirmation and metrical study of the staff responsibility cost(including staff labor expenses, employee welfare spending, five social insurance and one housing fund expenditure, staff security spending, unions and education funds, employee compensation costs, employee dispute spending, employee other spending), shipowner responsibility cost(including product design, product security spending, product use spending, product transportation costs, product after-sales spending, spending shipowner dispute, discarded spending and other spending shipowner), government responsibility cost(including the value added tax, business tax, enterprise income tax, city building duty and educational expenses to add, the administrative tax, other government spending), environment responsibility cost(including environmental design research and development spending, spending on environmental protection material, environmental protection equipment, environmental protection packing spending, environmental scrap spending, other expenses of the environment), supplier responsibility cost(including the audit supervision and spending, advertised bidding spending, resource support spending, supplier evaluation, supplier other spending), community responsibility cost(including support community construction spending, to undertake social spending, community health spending, employment compensation expenditure, expenditure of social management, community other spending), special group responsibility cost(including women and children care spending, spending on the elderly care, care for the disabled, student employment expenditure for poverty alleviation, disaster area construction spending, special groups other spending), vulgar responsibility cost(including the value maintenance expenditure, social stability, education and cultural business spending, spending on social progress and prosperity, common people other spending) and specific items; in the end, introduce the method of analyzing the cost of social responsibility for ship enterprises.(5)Use the CSIC as an example in the end of the paper. According to the connotation of social responsibility for ship enterprises, recognize and measure the cost of social responsibility, analyze the result and put forward the countermeasures for it.