近年来,证监会、国资委等部门和地方政府相继出台多项政策,用来规范企业应该履行的社会责任。当前对于企业社会责任的研究主要集中于披露企业社会责任报告。本文从利益相关者角度出发构建企业社会责任绩效评价体系,将社会责任的问题从理论上变成实际可评比的,引导现代企业正确看待社会责任问题。 In recent years, the CSRC, the SASAC and other departments and local governments have issued a number of policies in succession to regulate the social responsibility that enterprises should fulfill. The current research on corporate social responsibility focuses on the disclosure of corporate social responsibility reports. From the perspective of stakeholders, this paper constructs the performance evaluation system of corporate social responsibility, and turns the issue of social responsibility from the theoretical into the practical comparable, guiding the modern enterprise to correctly view the issue of social responsibility.