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供电企业的财务评价是供电企业促进自身可持续发展的基本工作,它所考虑的主要是供电企业的经济责任。但是,供电企业的发展与国计民生、社会和谐有着重大的关联,所以,在其财务评价中,还应充分考虑其社会责任。本文分析了供电企业社会责任的履行现状,并就供电企业如何构建基于社会责任的财务评价体系提出了几点建议。
The financial evaluation of power supply enterprises is the basic work for power supply enterprises to promote their own sustainable development. The main consideration of power supply enterprises is the economic responsibility of power supply enterprises. However, the development of power supply enterprises has a significant connection with national economy and the people’s livelihood and social harmony. Therefore, in its financial evaluation, social responsibility should also be taken into full consideration. This paper analyzes the status quo of the fulfillment of social responsibility of power supply enterprises and puts forward some suggestions on how to construct the financial evaluation system based on social responsibility of power supply enterprises.