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本文从企业利益相关者和企业社会责任视角,分析企业社会价值的构成,并研究企业社会价值的计量方法。首先,利用现行的企业财务报告对企业社会价值的实际值的计算方法进行模拟,其次,探讨利用现值技术进行企业社会价值未来预测值的计算方法。这种企业对社会整体贡献价值的测度和对比分析方法,能够为企业利益相关者的科学决策提供新的思路。
This article analyzes the composition of corporate social value from the perspective of enterprise stakeholders and corporate social responsibility, and studies the measurement of corporate social value. First of all, the current corporate financial report is used to simulate the calculation method of the actual value of corporate social value. Secondly, the calculation method of using the present value technology to predict the future social enterprise value is discussed. This measure of corporate contribution to the overall value of society and comparative analysis can provide new ideas for the scientific decision-making of enterprise stakeholders.