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企业社会责任财务评价问题一直是学术界的研究热点。从企业社会责任财务评价基本理论出发,对河南省企业社会责任履行现状进行分析,指出河南省企业在履行社会责任中存在的问题,并提出构建河南省企业社会责任财务评价体系的必要性,最后分别从财务指标体系和非财务指标体系两个方面论述了如何构建河南省企业社会责任财务评价指标体系。
The issue of corporate social responsibility evaluation has always been a hot topic in academia. Based on the basic theory of corporate social responsibility financial evaluation, this paper analyzes the status quo of corporate social responsibility implementation in Henan Province, points out the existing problems of corporate social responsibility in Henan Province, and puts forward the necessity of constructing corporate social responsibility financial evaluation system in Henan Province. Finally From the two aspects of financial index system and non-financial index system, this paper discusses how to construct the financial evaluation index system of corporate social responsibility in Henan Province.