目前，无论是我国的法律法规还是社会公众均要求企业从事经营活动必须承担 社会责任。企业要实现可持续发展，不仅要对股东负责，追求利润最大化，也要对 企业员工、债权人、客户、政府、社区等利益相关者负责。近年来，学术界对企业 履行社会责任的理论和概念研究取得了较大的突破，但是对单个企业的具体研究和 评价较少，企业社会责任履行情况也缺乏统一的评价标准。河北冀中能源集团作为 省属大型国有能源企业，其社会责任的履行情况如何不仅对本企业职工、股东、客 户产生各方面的影响，也会对政府、自然环境等产生重要影响。 本文依据社会契约理论、利益相关者理论等对河北冀中能源集团公司2010年- 2017年近八年来企业履行社会责任的具体情况展开分析与研究，从九个方面进行定 量和定性分析，具体包括：对股东的责任、对政府的责任、对员工的责任、对债权 人的责任、对环境的责任、对社会公众的责任、对客户的责任、对政治的责任和可 持续发展的责任；之后运用层次分析法、综合评价法建立企业社会责任评价指标体 系和评价模型对2010年-2017年这八年的企业社会责任履行情况分别进行综合绩效 评价打分，通过每年的评价分数判断出河北冀中能源集团社会责任总体的履行多数 处于中等以下水平。经过九个方面的分析与绩效评价发现该企业履行社会责任中存 在的诸多问题，包括股东投资收益差、企业短期偿债能力较弱、高级技术职工匮 乏，职工全面发展有待提高、对生态环境的破坏比较严重、安全生产方面存隐患、 社会责任信息披露不够规范全面等问题，针对这些存在的问题进行原因分析，并在 此基础上提出相对应的解决建议，帮助该企业更好的履行社会责任，实现企业长足 健康发展。 关键字：冀中能源社会责任履行情况评价指标 II ABSTRACT Atpresent,boththelawsandregulationsofourcountryandthepublicrequire enterprisestoundertakesocialresponsibilitywhentheyareengagedinbusinessactivities. Toachievesustainabledevelopment,enterprisesshouldnotonlyberesponsibleto shareholdersandmaximizeprofits,butalsotoemployees,creditors,customers, governments,communitiesandotherstakeholders.Inrecentyears,theacademic communityhasmadeagreatbreakthroughinthetheoryandconceptofcorporatesocial responsibility,butthespecificresearchandevaluationofindividualenterprisesareless, andtheperformanceofcorporatesocialresponsibilityalsolacksaunifiedevaluation standard.Asalargestate-ownedenergyenterprise,HebeiJizhongenergygroup's performanceofsocialresponsibilitywillnotonlyaffectitsemployees,shareholdersand customers,butalsoaffectthegovernmentandthenaturalenvironment. Basedonthesocialcontracttheoryandstakeholdertheory,thispaperanalyzesand studiesthespecificsituationofHebeiJizhongenergygroupcompanyinthepasteightyears from2010to2017,andmakesquantitativeandqualitativeanalysisfromnineaspects, includingtheresponsibilitiesofshareholders,government,employees,creditors, environment,etcTheresponsibilitiesofthepublic,thecustomers,thepoliticsandthe sustainabledevelopment;then,theperformanceofcorporatesocialresponsibilityin2010- 2017wascomprehensivelyevaluatedandscoredbyusingtheanalytichierarchyprocess andthecomprehensiveevaluationmethod.Throughtheannualevaluationscores,itcanbe concludedthattheoverallperformanceofsocialresponsibilityofHebeiJizhongenergy groupismostlybelowthemiddlelevel.Afternineaspectsofanalysisandperformance evaluation,itisfoundthattherearemanyproblemsintheperformanceofsocial responsibilityoftheenterprise,includingthepoorreturnofshareholders'investment,the weakshort-termdebtpayingabilityoftheenterprise,thelackofseniortechnicalstaff,the needtoimprovetheoveralldevelopmentofthestaff,theseriousdamagetotheecological environment,thehiddendangersinproductionsafety,andthelackofstandardizedand comprehensivedisclosureofsocialresponsibilityinformationThispaperanalyzesthe causesoftheseproblems,andonthisbasis,putsforwardcorrespondingsolutionstohelp theenterprisebetterfulfillitssocialresponsibilityandrealizethehealthydevelopmentof theenterprise. KEYWORDS:JizhongEnergyGroupSocialResponsibilityFulfillment Evaluationindex III 目录 摘要.........................................................................................................................................I Abstract...............................................................................................................................II 第一章绪论.........................................................................................................................1 1.1研究背景.........................................................................................................................1 1.2研究目的与意义.............................................................................................................1 1.3文献综述.........................................................................................................................2 1.3.1国外文献综述.....................................................................................................2 1.3.2国内文献综述.....................................................................................................3 1.3.3国内外文献综述述评.........................................................................................4 1.4研究内容及方法.............................................................................................................4 1.4.1研究内容.............................................................................................................4 1.4.2研究方法.............................................................................................................6 1.5研究创新点.....................................................................................................................6 第二章企业社会责任相关理论基础与方法....................................................................7 2.1企业社会责任内涵..........................................................................................................7 2.2相关理论基础与方法......................................................................................................7 2.2.1企业社会契约理论..............................................................................................7 2.2.2利益相关者理论..................................................................................................8 2.2.3可持续发展理论..................................................................................................8 2.2.4委托代理理论......................................................................................................8 2.2.5层次分析法..........................................................................................................9 2.2.6综合评价法..........................................................................................................9 第三章河北冀中能源集团履行社会责任现状分析......................................................10 3.1冀中能源集团基本情况...............................................................................................10 3.2冀中能源集团公司社会责任履行现状分析................................................................10 3.2.1企业对政府的责任............................................................................................10 3.2.2企业对股东的责任............................................................................................14 3.2.3企业对债权人的责任........................................................................................17 3.2.4企业对客户的责任............................................................................................19 3.2.5企业对员工的责任............................................................................................21 3.2.6企业对社会公众的责任....................................................................................22 IV 3.2.7企业对环境的责任............................................................................................25 3.2.8企业可持续发展的责任....................................................................................29 3.2.9企业的政治责任................................................................................................31 第四章河北冀中能源集团企业社会责任评价..............................................................33 4.1构建企业社会责任评价指标体系...............................