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本文以云南省制造业股份的社会责任会计信息为研究对象,赋予社会贡献率指标新的含义,通过研究云南省制造业企业社会责任履行现状与其财务绩效之间的关系,发现其存在的问题,将履行社会责任的息税前利润(SREBIT)作为社会责任(SRR)的衡量指标,并借鉴国外有关研究成果,结合我国上市公司实际情况,对其企业社会责任履行机制进行构建。
In this paper, we take the social responsibility accounting information of manufacturing shares of Yunnan Province as the research object and give the new meaning of the social contribution rate index. By studying the relationship between the performance status of the manufacturing enterprises in Yunnan Province and their financial performance, we find out the existing problems, The pre-tax profit (SREBIT) of fulfilling social responsibility is taken as a measure of social responsibility (SRR). Based on the relevant research results of other countries, the fulfillment mechanism of corporate social responsibility is constructed according to the actual situation of listed companies in our country.