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Research On The Construction And Application Of Social Responsibility Evaluation Index System Of Pharmaceutical Enterprises

Posted on:2018-12-07Degree:MasterType:Thesis
Country:ChinaCandidate:P P XiuFull Text:PDF
GTID:2359330515962105Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid development of economy,the term social responsibility is becoming more and more popular.Corporate social responsibility(CSR)refers to the responsibility of each stakeholder in the process of production and operation,while ensuring its own sustainable development.In other words,the responsibility of enterprises is not only to create profits,bear the legal responsibility of shareholders,but also the government,consumers and environmental resources have a certain responsibility.In recent years,pharmaceutical companies have repeatedly failed to check quality,pollutant emissions and other adverse events,the people's life and health caused irreparable damage to the public on the pharmaceutical products are questioned,triggering a very bad social impact.The reason we found that some of the pharmaceutical companies lack the awareness and understanding of social responsibility,in the pursuit of their own interests at the same time,not a good balance of social responsibility.and at present,China's social responsibility for pharmaceutical enterprises lack of objective quantitative evaluation and specific requirements,it is difficult to measure the implementation of its social responsibility.Therefore,it is imperative to design a comprehensive system of social responsibility evaluation index system for pharmaceutical enterprises.This paper first collects the relevant literature research on social responsibility of domestic and foreign enterprises,determines the theoretical basis for the study of social responsibility evaluation,and then analyzes the present situation of social responsibility evaluation of pharmaceutical enterprises in China,combining with the characteristics of pharmaceutical industry,according to the content of corporate social responsibility,constructs a set of evaluation index system of social responsibility of pharmaceutical enterprises with financial indicators and non-financial indicators.The system includes seven first-level indicators and 24 second-level indicators,including the shareholders,creditors,government,employees,consumers,environmental resources and social responsibility and the responsibility of each evaluation under the specific evaluation indicators.Then the index system is applied to HY company to verify,using the analytic hierarchy process to determine the weight of the index,combined with the comprehensive score method of HY company 2016 social responsibility evaluation index comprehensive evaluation,resulting in HY's social responsibility to perform in good condition.This paper analyzes the advantages and disadvantages of the social responsibility process,and points out the weak links in the process of social responsibility of HY company,and guides the direction of future business decision and sustainable development.Then,according to the research results,it is concluded that the social responsibility of pharmaceutical enterprises has the characteristics of the industry,and the evaluation index system can clear the social responsibility for the enterprises in the industry and quantify the social responsibility performance.Finally,in order to improve the evaluation of the social responsibility of pharmaceutical enterprises,we put forward the evaluation index system with industry characteristics,and emphasize the strategic recommendation of the construction of evaluation index system and standardize the information disclosure of social responsibility.
Keywords/Search Tags:corporate social responsibility, pharmaceutical enterprise, evaluation index system
PDF Full Text Request
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