【作者】 季策；

【导师】 刘彩华； 白晓瑞；

【作者基本信息】 沈阳农业大学 ， 会计硕士（专业学位）， 2018， 硕士

【摘要】 随着国家对于和谐社会、可持续发展、共享经济等的愈发强调,市场环境变得日渐复杂,企业在市场中的竞争形势也发生了变化,单纯的追求利润最大化使企业发展缺乏战略性不利于企业的可持续发展。如何提高绩效评价水平,通过绩效评价使企业得到提升,仍然存在许多问题,我国传统条件下的企业绩效评估长期以来以财务评价为主导因素,随着经济的发展和社会需求转变,单一化的财务评价下的企业绩效评估不能适应时代经济的需要,企业管理层和决策层需要借助有效、真实、客观的企业绩效评估对其自身的阶段发展和长远发展做出详细规划,而财务评估带来的信息失真不能帮助企业决策者完成决策任务。社会发展的趋势已经证明企业的社会责任如同企业的盈利性责任一样,成为企业存在和发展的基本要求。医药行业作为关系国民生活的重要产业,其产品关乎国民的健康与生命,政府和公众对其社会责任的履行情况更加关注,因此,医药行业在进行企业绩效评价中更需要引入社会责任指标。怎样在DB医药制造公司绩效评价中引入社会责任指标,例如,对消费者的责任、对环境的责任、对政府的责任等问题纳入绩效评价体系并量化评价指标,是DB医药制造公司绩效评价中需要解决的问题。这一问题如果能解决,将经济指标与社会责任指标相结合将使得DB医药制造公司绩效评价体系更加趋于完善、全面和战略化。笔者在写作过程中将文章划分为七个部分进行构思,第一部分是绪论,绪论部分又是文章的整体引入介绍,主要包括课题研究的背景、研究意义;相关国内外研究学者的文献介绍;简单概括文章研究的具体内容、方法以及研究的创新之处。第二部分,企业社会责任及企业绩效评价概述。本章是开展基于社会责任的企业绩效评价研究的基石。对于文章涉及的理论性概念做出论述,其中包括企业绩效评价、企业社会责任的定义、企业公民理论、利益者相关理论以及可持续发展理论。第三部分:医药行业及DB医药制造公司绩效评价现状分析,介绍了医药行业特点及绩效评价现状和DB医药制造公司绩效评价中的问题及完善意义。第四部分:基于社会责任的DB医药制造公司绩效评价体系的构建,结合医药企业的行业特点,构建了一套经济责任指标与社会责任指标相结合的DB医药制造公司绩效评价指标体系。该体系包含经济责任制和社会责任指标两个准则层,9个子准则层及27个基础评价指标,运用层次分析法确定了指标权重。第五部分:基于社会责任的DB医药制造公司的绩效评价及分析,介绍了综合评分法制定了评分等级,对DB医药制造公司2014-2016年度基于社会责任下的企业绩效进行综合评价并与DB医药制造公司现行绩效评价结果对比,对结果进行分析。第六部分:完善DB医药制造公司绩效评价的对策建议,结合DB医药制造公司企业绩效评价的薄弱环节,为完善DB医药制造公司绩效评价提出建议、指引了方向。第七部分:结论与不足。更多还原

【Abstract】 With the more emphasis on the harmonious society,sustainable development and sharing the economy,the market environment is becoming more and more complex,and the competition situation in the market has changed.The simple pursuit of profit maximization makes the development of enterprises lack of strategy is not conducive to the sustainable development of enterprises.How to improve the enterprise performance through performance evaluation still exists many problems.The enterprise performance evaluation under the traditional condition of our country has long been dominated by financial evaluation.With the development of economy and the change of social demand,the enterprise performance evaluation under the single financial evaluation can not meet the needs of the times economy.Enterprise management and decision makers need to make detailed plans for their own stage development and long-term development with the help of effective,real and objective enterprise performance evaluation,and the information distortion brought by the financial evaluation can not help the enterprise decision-makers to complete the decision-making task.The trend of social development has proved that corporate social responsibility is the basic requirement of the existence and development of enterprises,just like the profitability of enterprises.As an important industry related to national life,the pharmaceutical industry is related to the health and life of the people.The government and the public pay more attention to the performance of their social responsibility.Therefore,the pharmaceutical industry needs to introduce social responsibility indicators in the evaluation of enterprise performance.How to introduce social responsibility indicators in the performance evaluation of DB pharmaceutical manufacturing companies,for example,the responsibility of consumers,the responsibility to the environment,the responsibility of the government and other issues into the performance evaluation system and quantitative evaluation index,is the problem that needs to be solved in the performance evaluation of DB pharmaceutical manufacturing company.If this problem can be solved,the combination of economic indicators and social responsibility indicators will make the performance evaluation system of DB pharmaceutical manufacturing company more perfect,comprehensive and strategic.The author divides the thesis into seven parts in the process of writing,the first part is the introduction,the introduction part is the introduction of the whole thesis,which mainly includes the background and significance of the research,the literature introduction of relevant domestic and foreign scholars,and the specific contents,methods and research of the research.The innovation.The second part is an overview of corporate social responsibility and corporate performance evaluation.This chapter is the cornerstone of the research on corporate performance evaluation based on social responsibility.The theoretical concepts involved in the thesis are discussed,including enterprise performance evaluation,corporate social responsibility definition,corporate citizenship theory,stakeholder theory and sustainable development theory.The third part: the analysis of the performance evaluation of the pharmaceutical industry and DB pharmaceutical manufacturing company,introduces the characteristics of the pharmaceutical industry and the status of performance evaluation,and the problems in the performance evaluation of DB pharmaceutical manufacturing company and its perfect significance.The fourth part: Based on the construction of the performance evaluation system of DB pharmaceutical manufacturing company based on social responsibility,and combining the characteristics of the pharmaceutical enterprises,a set of performance evaluation index system of DB pharmaceutical manufacturing company is constructed,which combines the economic responsibility index and the social responsibility index.The system includes two criteria layer of economic responsibility system and social responsibility index,9 sub standard layer and 27 basic evaluation index,and the index weight is determined by the analytic hierarchy process.The fifth part: Based on the performance evaluation and analysis of DB pharmaceutical manufacturing company based on social responsibility,this paper introduces the comprehensive scoring system to determine the grading level,and makes a comprehensive evaluation on the performance of DB pharmaceutical manufacturing company under the social responsibility based on the social responsibility and compares the results with the current performance evaluation results of the DB pharmaceutical manufacturing company,and the results are carried out.Analysis。 The sixth part: to improve the performance evaluation of DB pharmaceutical manufacturing company,combined with the weak link of DB pharmaceutical manufacturing company performance evaluation,put forward suggestions and direction for improving the performance evaluation of DB pharmaceutical manufacturing company.The seventh part: the conclusion and the deficiency.更多还原