快递企业社会责任绩效评价研究

【作者】 张娜；

【导师】 王风华；

【作者基本信息】 青岛大学 ， 会计硕士（专业学位）， 2023， 硕士

【摘要】 我国快递业发展速度快、影响范围广,逐步嵌入生产和生活的各个方面,成为经济和社会发展的重要一环。然而,部分快递企业服务品质不稳定、权益保障不健全、过度包装不环保、安全管理不完善等社会责任缺失的问题时有发生,导致其合法性面临挑战。快递企业的可持续发展既有赖于经营业绩的达成,还有赖于良好的社会责任担当。为了明晰快递企业社会责任履行的优势和不足,帮助其改善履责状况和回应利益相关者诉求,本文设计了适用于快递企业的社会责任绩效评价体系,以便科学有效地评价快递企业社会责任水平。首先,本文分析了快递企业社会责任的特点和现状,探讨了评价其社会责任绩效的必要性;其次,本文根据利益相关者理论,从政府、环境、客户、合作伙伴、社区、员工及债权人等七个利益相关者维度,设计包含7个一级指标、16个二级指标、32个三级指标的快递企业社会责任绩效评价指标体系,并选用序关系分析法确定指标权重,选用模糊综合评价法构建评价模型;最后,本文选择顺丰控股为研究个案进行案例分析,通过多级模糊综合评判,得到顺丰控股社会责任绩效评分情况,验证了构建模型的科学性和可靠性。同时,本文认为虽然快递企业社会责任意识逐渐加深,但仍需不断提升服务质效、完善权益保障、推进绿色发展、加强合作沟通、畅通经济循环,改善社会责任履行水平。更多还原

【Abstract】 The express industry has been gradually embedded in all aspects of production and life,becoming an important part of our national economic and social development.However,some express enterprises have been facing challenges in terms of their legitimacy due to their unstable service quality,imperfect rights and interests protection,excessive packaging and imperfect safety management and other social responsibility issues.The sustainable development of express enterprises depends not only on the achievement of business performance,but also on the good social responsibility.In order to identify the strengths and weaknesses of express enterprises’ social responsibility performance,help them improve their performance and respond to stakeholders’ demands,this paper designs a social responsibility evaluation system applicable to courier enterprises,so as to evaluate their social responsibility performance scientifically and effectively.Firstly,this paper analyzes the characteristics and current situation of social responsibility of express enterprises and discusses the necessity of evaluating their social responsibility performance;Secondly,based on the stakeholder theory,this paper constructs the social responsibility performance evaluation system of express enterprises from the seven stakeholder dimensions of government,environment,customers,partners,communities,employees and creditors,which includes 7 first level indicators,16 second level indicators,and 32 third level indicators.And this paper uses the rank correlation analysis method to empower the indicators,and use the fuzzy comprehensive evaluation method to build the evaluation model.Finally,this paper selects SF Holdings as a case study to evaluate the social responsibility performance of SF Holding,and obtains the overall score,which verifies the scientificity and reliability of the constructed model.At the same time,this paper argues that although the social responsibility awareness of courier enterprises has gradually deepened,they still need to continuously improve the quality and efficiency of their services,improve the protection of rights and interests,promote green development,strengthen cooperation and communication,and smooth the economic cycle to improve the level of social responsibility performance.更多还原