社会责任视角下天合光能财务绩效研究

LZUFE-KMS > 会计学院

作者	王泽敏
姓名汉语拼音	WangZemin
学号	2021000008189
培养单位	兰州财经大学
电话	17361592858
电子邮件	1614725893@qq.com
入学年份	2021-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	会计
学科代码	1253
第一导师姓名	王宁郎
第一导师姓名汉语拼音	WangNinglang
第一导师单位	兰州财经大学
第一导师职称	副教授
题名	社会责任视角下天合光能财务绩效研究
英文题名	Research on comprehensive evaluation of Trina Solar's financial performance from the perspective of social responsibility
关键词	企业社会责任财务绩效天合光能
外文关键词	Corporate social responsibility ; Financial performance ; Trina Solar
摘要	摘要近年来，企业社会责任受到了越来越多的关注，仅仅依靠传统财务指标衡量企业绩效已不适应新时代的要求。作为重要的社会经济组织，企业在追求其自身利益最大化的同时，还应承担相应的社会责任，全面考虑企业的其他利益相关方的利益。本文以天合光能为案例研究对象，结合光伏产业的行业特点，分析其履行社会责任的现状及绩效评价存在的问题，构建社会责任视角下绩效评价指标体系，通过构建的体系进行综合绩效评价，据此提出改进光能企业社会责任的具体对策和建议。天合光能作为国内光伏骨干企业之一，其产能规模、业绩表现及其在行业的影响力都具有一定的代表性，对天合光能进行社会责任视角下的财务绩效评价研究，对行业内其他相关企业有一定的借鉴意义。本文以企业社会责任及绩效评价已有的相关研究为理论基础，明晰企业社会责任与绩效的相关概念，结合光伏产业的特点，运用层次分析法，尝试构建了社会责任视角下完整的的财务绩效评价体系。在此基础上，以天合光能五年的相关数据为研究样本，对案例企业的绩效进行评价分析，根据分析揭示的问题，从加强社会责任意识，改善企业经营状况，重视员工权益落实，提高企业社会责任披露程度，加强环保力度等方面，提出了改进天合光能企业社会责任的具体对策和建议。关键词：企业社会责任财务绩效天合光能
英文摘要	Abstract In recent years, corporate social responsibility has been paid more and more attention. It is no longer suitable for the new era to measure corporate performance only by traditional financial indicators. As an important social and economic organization, while pursuing the maximization of its own interests, enterprises should also assume corresponding social responsibilities and fully consider the interests of other stakeholders of enterprises. This paper takes Trina Solar as the case study object, combined with the characteristics of the photovoltaic industry, analyzes the current situation of its social responsibility performance and the problems existing in performance evaluation, constructs a performance evaluation index system from the perspective of social responsibility, conducts comprehensive performance evaluation through the constructed system, and proposes specific countermeasures and suggestions to improve the social responsibility of solar enterprises. As one of the backbone photovoltaic enterprises in China, Trina Solar's capacity scale, performance and influence in the industry are representative to a certain extent. The research on financial performance evaluation of Trina Solar from the perspective of social responsibility has certain reference significance for other related enterprises in the industry. Based on the existing relevant research on corporate social responsibility and performance evaluation, this paper clarifies the relevant concepts of corporate social responsibility and performance, combines the characteristics of the photovoltaic industry, and uses analytic hierarchy process to try to build a complete financial performance evaluation system from the perspective of social responsibility. On this basis, with the relevant data of Tianhe Solar for five years as the research sample, the performance of the case enterprises was evaluated and analyzed. According to the problems revealed by the analysis, it was recommended to strengthen the awareness of social responsibility, improve the operating conditions of enterprises, pay attention to the implementation of employees' rights and interests, improve the disclosure of corporate social responsibility, strengthen environmental protection and other aspects. The concrete countermeasures and suggestions to improve the corporate social responsibility of Trina Solar are put forward. Key words: Corporate social responsibility；Financial performance；Trina Solar
学位类型	硕士
答辩日期	2024-06
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	52
参考文献总数	54
馆藏号	0006095
保密级别	公开
中图分类号	F23/1110
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/37146
专题	会计学院
推荐引用方式 GB/T 7714	王泽敏. 社会责任视角下天合光能财务绩效研究[D]. 甘肃省兰州市. 兰州财经大学,2024.

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