| With the rapid development of China’s economy and society,the concept of corporate social responsibility has gradually been recognized in the society,and has also been valued by entrepreneurs,and has had an increasingly profound impact on China’s economic and social development.The tobacco industry is an important part of China’s national economy,contributing a lot of fiscal revenue to our country.It is the main channel for developing rural economy and increasing farmers’ income in many regions.Due to the particularity of its products,the tobacco industry has a negative impact on human health during consumption and use.Therefore,it is very necessary to strengthen the social responsibility construction of tobacco companies.The tobacco industry involves many stakeholders such as the state,internal employees,affiliates,retailers,tobacco farmers,consumers and the general public.Moreover,there are certain conflicts between the economic value and ethical value of the industry.Therefore,strengthening social responsibility construction,on the one hand,It can enhance employees’ sense of social responsibility and increase their enthusiasm for work;on the other hand,it is also conducive to establishing a good social image and promoting the development of the industry.Through the analysis of the concept of stakeholders and the characteristics of tobacco enterprises,this paper identifies the stakeholders of tobacco enterprises and classifies them to determine the content of tobacco corporate social responsibility.According to the specific content,the evaluation index system of tobacco corporate social responsibility is constructed according to the relevant principles.On this basis,taking the tobacco industry in Y City as an example,an empirical study was conducted to find out the shortcomings of the implementation of social responsibility by tobacco companies in Y City against the established evaluation system,and corresponding countermeasures and suggestions were put forward to build the social responsibility of tobacco companies.Combined with improving management level and enhancing competitiveness.In this paper,Y City tobacco industry stakeholders are divided into internal layer,external layer and extension layer.There are seven stakeholders in the three levels,including the state,internal employees,local government,consumers,affiliated enterprises,tobacco farmers,retailers and the public.Combined with the analysis of specific content and stakeholder theory,the index setting is based on the principles of comprehensiveness,feasibility,long-term and sociality,and constructs the evaluation index system of tobacco corporate social responsibility,which has three levels,seven types of subjects and 33 index items.On this basis,take the tobacco industry of Y City as an example,carry out empirical research,measure the proportion of each index by AHP,and get the score and final evaluation of the social responsibility performance of the Tobacco Monopoly Bureau of Y City.The results show that the performance of social responsibility is in the upper middle level.Finally,comparing with the established evaluation system,this paper finds out the deficiencies of Y City tobacco enterprises in fulfilling social responsibility,and puts forward countermeasures and suggestions including social,consumer,partner,internal staff and government when fulfilling social responsibility. |