浅析企业履行社会责任成本.doc

目 录 一、引言 1 二、企业社会责任概述 1 三、企业社会责任分类及其主要内容 2 （一）企业内部社会责任关系包含的内容 2 （二）企业外部社会责任关系主要包含内容 2 四、企业社会责任成本管理 3 （一）企业社会责任管理指标体系的构建 3 1、企业社会责任成本总量指标 3 2、企业社会责任成本结构指标 4 3、企业社会责任成本发展指标 4 （二）企业社会责任标准及其成本控制机制 5 1、编制以收入为基础的弹性预算，确定目标成本 5 2、监督成本控制的形成过程，开展控制活动 5 3、分析成本差异，评估成本支出效果 6 4、综合差异原因和产生的社会责任效果，修正和改进弹性预算变量 6 五、企业履行社会责任成本与可持续发展战略 6 六、结束语 7 参 考 文 献 9 致 谢 10  浅析企业履行社会责任成本 中文摘要 随着市场经济改革的不断深入，经济全球化和国际企业社会责任运动不断发展，企业之间的竞争日趋白热化，“健康的企业必须承担相应企业社会责任，必须做有道德、有良心的企业。”这一企业社会责任(Corporate Social Responsibility , CSR)概念在20世纪初期被提出并且成功引入。企业作为社会大集体中的一名重要的、特殊的成员，与社会生活发生着日益紧密的相互依赖关系，企业是否履行社会责任成本对企业生存发展的影响也愈来愈大，防范和化解企业发展中各种，确保企业向着合理、科学、健康的方向发展。Analysis of corporate social responsibility cost English Abstract Along with market economy reform, economic globalization and international enterprise society responsibility movement development, between enterprises competition becomes increasingly fierce, healthy enterprise must bear corresponding social responsibility of the enterprise, must do a moral, the enterprise conscience. The enterprise society Responsibility (Corporate Social Responsibility, CSR) concept in the early twentieth century was put forward and the successful introduction. As the big social collective enterprise, one of the important, special members, and social life has an increasingly close mutually dependent relationship, to corporate social responsibility cost to the influence of the enterprises survival and development are more and more big. This article attempts from the corporate social responsibility, and social responsibility of the enterprise concept of cost, through the analysis of the social responsibility cost classification and enterprise society responsibility cost and the development of the enterprise relationship, to prevent and dissolve in the enterprise with various because escape to social responsibility, and make sure the enterprise to the rational and scientific, healthy direction. key words: Corporate social responsibility cost; Fulfill; Development;  一、引