更新时间：09-06 （Angela）提供原创文章
摘要：对于我国的企业来说，履行社会责任是面对全球化挑战、参与全球竞争的客观需要，同时也是落实科学发展观、构建社会主义和谐社会的一个重要途径。随着我国企业体制改革的推进，上市公司已逐步走上了一条开放市场、竞争发展的新道路，各个行业的竞争也越来越激烈。上市公司既是我国国民经济发展的基础产业，也是我国经济发展的核心力量，在社会责任履行方面具担任了很重要的角色。因此，对上市公司进行财务评价必须要同时考虑到其应该履行的经济责任和其应承担的社会责任。论文将企业社会责任融入到财务评价中，针对上市公司以及我国国情综合考虑各方面因素建立了一套适合上市公司的社会责任财务评价指标体系。
关键词： 社会责任；上市公司；财务评价
Abstract：In terms of Chinese enterprises, fulfilling their social responsibilities is the objective needs of both facing the challenges of globalization, and participating in global competition. It is also important ways of not only implementation the scientific concept of development, but also servicing for the building of socialist harmonious society. With the advance of China's enterprise reform, the listed companies have gradually embarked on a new road of which both an open market,and the development of competition. In the same time, increasingly fierce competition appears in various industries. Listed companies is the basic industry of the national economy development, it is also the backbone of China's economic development. In addition, it has a pivotal role in the fulfillment of social responsibility. Therefore, the financial evaluation of listed companies should not only take into account the performance of economic responsibility, but also to take into account its social responsibility. Papers corporate social responsibility into the financial evaluation of the overall consideration of various factors to establish a set of social responsibility-based listed company's financial evaluation index system based on industry characteristics of listed companies.
Keywords：social responsibility; listed companies; financial evaluation