Research On Social Responsibility Evaluation Of Chinese Agricultural Corporate Based On The Architecture Of The Triple Surplus

In recent years, the movement of CSR have an extensive development, the international community has been exploring a new standard of CSR certification.The research on enterprise's economic performance evaluation started earlier in our country and it has formed a relatively complete theoretical framework, but the study of enterprise's social responsibility performance evaluation is still in its infancy stage, and how to build a comprehensive, objective, system evaluation index system and method, has been a continuous question discussed in theoretical cycle. At the same time, the rapid development of social economy in our country also brought some social problem that we can not ignore. So, the research on evaluation method of corporate social responsibility has a strong significance both in theoretical and practical cycle. This paper is aiming at take the agricultural listed enterprises in China as the breakthrough point, to establish a set of agricultural corporate social responsibility evaluation index system which are suitable for China's national conditions, and increase the quantitative part, so as to enhancing the quality and comparability of information of CSR.The theme of this paper is the construction and application of the agricultural listed enterprises'social responsibility evaluation index system, and the specific research ideas are as follows:firstly, organizing the related theory of CSR,including:stakeholder theory, resource theory, good management theory, enterprise value theory and sustainable development theory, then summarized the previous studies in the related fields of research of scholars both at home and abroad, summed up the main content of CSR, and then guided by the Shenzhen stock exchange listed company social responsibility guidelines,which announced by Shenzhen stock exchange,we select the corresponding financial indicators, and constructs the evaluation index system of agricultural CSR; Second, we select the agricultural listed enterprises'accounting data,which published in Shanghai and Shenzhen stock exchangers the research sample to analysis,use factor analysis method to induct and extract these selected indicators,evaluate the selected sample's overall situation in 2014. Finally,put forward some suggestions on how to improve the agricultural enterprises'social responsibility based on the applied research conclusions.The research find:(1) The overall level performance of agricultural listed companies in our country is not high, and the good one and the bad one are intermingled.There is a large gap in performance between sub-industries. (2) Economic performance is still dominant compared with social performance and environmental performance, but the overall performance is still unpleasant, and there is a large gap in performance between different sub industries and different agricultural listed companies within the same sector; (3) Social performance is still lower than expected level of society, and scores of each factor is different; (4) Environmental performance is poorest, and there is also a large gap between factors of different sub-industry. Accordingly, the research should put forward to the following suggestions:(1) The government should perfect its functions, and create a good external environment conducive to the development of agricultural listed companies; (2) The government should innovated the relevant system, and promote the change of the development mode of the agricultural listed companies; (3) The enterprises should promote its development ability comprehensively, and strengthen its vitality; (4) The enterprises should maintain its image, enhance its responsibility to social; (5) The enterprises should rely on advanced science and technology, develop the ecological environment-friendly agricultural economy.