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在综合考量M企业行业特点、产权性质的基础上,本文采用拓展的平衡计分卡理论划分M企业承担的社会责任的内容和逻辑关系,然后基于各利益相关者的诉求设计了战略目标导向的社会责任评价指标体系,最后根据采集的M企业相关数据,对M企业社会责任履行情况进行了量化评价。最终的评价结果表明,整体上,M企业履行社会责任状况较好,尤其是在纵向价值链资源整合和依法经营、环境保护方面处于同行业领先地位,但是还有待于深化供给侧改革,增加有效供给,提高消费者满意度,并进一步降低成本提高效率,切实提升企业价值,保护投资者利益。
Based on comprehensive consideration of the characteristics of M industry and the nature of property rights, this paper divides the content and the logic of social responsibility undertaken by M company by using the developed Balanced Scorecard theory. Then based on the demands of various stakeholders, it designs the strategic target oriented Social responsibility evaluation index system. Finally, based on the collected M-related data, M company conducted a quantitative evaluation of social responsibility implementation. The final evaluation results show that, on the whole, M enterprises perform well in their social responsibility, especially in the vertical integration of value chain resources and in the same industry in terms of operation by law and environmental protection, but they still need to deepen supply-side reform and increase effective Supply, improve consumer satisfaction, and further reduce costs and improve efficiency, enhance corporate value and protect the interests of investors.