【摘要】 由于企业社会责任评价指标主观性强,可操作性差,且指标的权系数确定具有随机性,企业社会责任评价的科学性和有效性受到质疑,严重制约了企业社会责任研究的深入。本文在吸纳前人研究成果的基础上,制定了一套客观的、可操作性强的企业社会责任指标体系,并利用"熵"和基点理论的方法对企业进行社会责任评价,通过实证研究证明,该方法所需信息量小、求解简单、易于实现,较其他方法有一定的优越性,能够有效地解决企业社会责任评价的实际问题。更多还原

【Abstract】 In reality, Corporate Social Responsibility(CSR) evaluation index, which always is subjective is very difficult to used, the operability is poor, and the weight coefficient of index is random. Therefore, the rationality and effectiveness of empirical research of CSR has been questioned, which seriously restrict the further research of CSR. This paper has developed a set of objective, feasible CSR index system. The entropy theory and method of Base Points are used to evaluate all kinds of enterprise’s CSR behaviors. By using optimization and maximum entropy theory, a new mathematics model which sets CSR index weight is established. The exact solution has been obtained and an example demonstrates the validity of this method.更多还原