【作者】 曹颖；

【导师】 贾卫国； 赵越春；

【作者基本信息】 南京林业大学 ， 会计硕士（专业学位）， 2023， 硕士

【摘要】 经过5年多的试点探索,我国第一批国家公园正式设立,标志着我国国家公园事业由试点阶段转向建设阶段。我国国家公园建设始终以生态保护为主要目标,兼有游憩、科研、教育等综合功能,因此国家公园承担着多方面的社会责任,其社会责任履行情况也是社会各界关注的重点问题。本文意在通过构建适用于国家公园的社会责任绩效评价体系,帮助国家公园明确社会责任主次,全面评价比较我国国家公园的社会责任履行情况,提升社会责任表现。通过研究,既可以帮助国家公园进行社会责任水平自查以及同行比较,满足自身发展需要,又有利于利益相关者客观评价国家公园的履责情况,实现对国家公园建设工作的有效监督,推动建设进程。本文在利益相关者等理论的基础上,分析阐述了我国国家公园社会责任评价内容,并对绩效评价的难点进行分析,在借鉴相关社会责任绩效评价标准和国家公园考核要求的基础上,结合国家公园政策文件确立了评价思路。然后,根据评价思路和国家公园的具体建设规划,通过文献研究法和专家咨询法,以定量为主、定性为辅的方式构建国家公园社会责任绩效评价体系,从建设管理、生态保护、社区发展和科学利用4个维度进行绩效评价,其下包含14项二级指标以及33项三级评价指标,并运用层次分析法确定指标权重。利用所构建的社会责任绩效评价体系,本文选取具有可操作性的三个国家公园作为案例分析对象,计算2021年的社会责任绩效得分并进行排序,发现三个国家公园的社会责任绩效总体水平存在一定差距,与实际的建设情况基本相符,并从建设管理、生态保护、社区发展和科学利用四个方面具体分析绩效评价结果,比较不同维度的履责情况,最后从加大资源投入、坚持生态保护、强化责任意识、明确社会属性方面提出针对性建议以帮助改善社会责任缺失现象,提升国家公园社会责任履行水平,实现国家公园的可持续与高质量发展。更多还原

【Abstract】 After more than five years of pilot exploration,the first batch of national parks in China have been officially established,marking the transition from the pilot stage to the construction stage of the national park cause in China.The construction of national parks in China always takes ecological protection as the main goal,and has the comprehensive functions of recreation,scientific research,education and so on.Therefore,national parks bear various social responsibilities,and the implementation of their social responsibilities is also a key issue of concern from all walks of life.The purpose of this paper is to build a social responsibility performance evaluation system suitable for national parks,help national parks to clarify the priority of social responsibility,comprehensively evaluate and compare the implementation of social responsibility of national parks in China,and improve the performance of social responsibility.Through the research,it can not only help national parks to carry out self-examination of the level of social responsibility and peer comparison to meet their own development needs,but also help stakeholders to objectively evaluate the performance of national parks’ responsibilities.achieve effective supervision over the construction of national parks and promote the construction process.On the basis of stakeholders and other theories,this paper analyzes and expounds the content of social responsibility evaluation of national parks in China,and analyzes the difficulties of performance evaluation.on the basis of drawing lessons from the relevant social responsibility performance evaluation standards and national park assessment requirements,combined with the national park policy documents to establish the evaluation ideas.Then,according to the evaluation ideas and the specific construction plans of national parks,through the methods of literature research and expert consultation,the performance evaluation system of social responsibility of national parks is constructed in a quantitative and qualitative way.The performance evaluation is carried out from four dimensions: construction management,ecological protection,community development and scientific utilization,which contains 14 second-level indicators and 33 third-level evaluation indicators,and the analytic hierarchy process is used to determine the index weight.Using the constructed social responsibility performance evaluation system,this paper selects three operable national parks as case studies,calculates and ranks the scores of social responsibility performance in 2021.It is found that there is a certain gap in the overall level of social responsibility performance of the three national parks,which is basically consistent with the actual construction situation.It also analyzes the results of performance evaluation from four aspects:construction management,ecological protection,community development and scientific utilization,and compares the performance of responsibilities in different dimensions.Finally,specific suggestions are put forward from the aspects of increasing resource investment,insisting on ecological protection,strengthening sense of responsibility and clarifying social attributes to help improve the phenomenon of lack of social responsibility,improve the level of social responsibility fulfillment of national parks,and realize sustainable and high-quality development of national parks.更多还原