农民专业合作社社会责任范畴及其评价
发布时间：2018-09-07 20:33
【摘要】：农民专业合作社具有"社会性"与"营利性"双重属性。一些合作社除为成员提供产品和服务之外,还承担了一些社会责任。特殊的产权结构和利益分配机制使合作社社会责任有别于传统的企业社会责任。合作社在自身能力、经营模式和外部因素的影响下,社会责任表现差异显著。基于利益相关者理论和广义企业社会责任观,首先分析了合作社社会责任范畴与特殊性;其次构建了社会责任评价体系,利用"层次分析法+熵值法"确定指标权重;最后基于398家种植类农民专业合作社的调研数据对评价体系进行应用与检验。研究结果表明,样本合作社对社员、社区、商业伙伴、消费者的社会责任履行程度较高,合作社社会责任评价指标体系具有适用性,对我国现行示范社评定体系具有一定的补充完善作用。
[Abstract]:The farmer specialized cooperative has the dual attribute of "sociality" and "profit-making". In addition to providing products and services to their members, some cooperatives have assumed some social responsibility. The special property right structure and benefit distribution mechanism make cooperative social responsibility different from traditional corporate social responsibility. Under the influence of their own ability, management mode and external factors, cooperatives have significant differences in social responsibility performance. Based on stakeholder theory and broad sense of corporate social responsibility, this paper first analyzes the category and particularity of cooperative social responsibility, secondly, constructs the evaluation system of social responsibility and determines the index weight by using the entropy method of Analytic hierarchy process (AHP). Finally, based on 398 farmer cooperatives, the evaluation system is applied and tested. The results show that the sample cooperatives have a high degree of social responsibility performance to members, communities, business partners and consumers, and the evaluation index system of cooperative social responsibility is applicable. It has certain supplementary and perfect function to the current evaluation system of our country's model society.
【作者单位】： 西北农林科技大学经济管理学院;西北农林科技大学机械与电子工程学院;山西吉县朝晖果业合作社;山西省农业生态环境建设总站;
【基金】：国家社会科学基金项目(13BJY106) 农业部农业生态环境专项(2110402-7)
【分类号】：F321.42
，
本文编号：2229342
[Abstract]:The farmer specialized cooperative has the dual attribute of "sociality" and "profit-making". In addition to providing products and services to their members, some cooperatives have assumed some social responsibility. The special property right structure and benefit distribution mechanism make cooperative social responsibility different from traditional corporate social responsibility. Under the influence of their own ability, management mode and external factors, cooperatives have significant differences in social responsibility performance. Based on stakeholder theory and broad sense of corporate social responsibility, this paper first analyzes the category and particularity of cooperative social responsibility, secondly, constructs the evaluation system of social responsibility and determines the index weight by using the entropy method of Analytic hierarchy process (AHP). Finally, based on 398 farmer cooperatives, the evaluation system is applied and tested. The results show that the sample cooperatives have a high degree of social responsibility performance to members, communities, business partners and consumers, and the evaluation index system of cooperative social responsibility is applicable. It has certain supplementary and perfect function to the current evaluation system of our country's model society.
【作者单位】： 西北农林科技大学经济管理学院;西北农林科技大学机械与电子工程学院;山西吉县朝晖果业合作社;山西省农业生态环境建设总站;
【基金】：国家社会科学基金项目(13BJY106) 农业部农业生态环境专项(2110402-7)
【分类号】：F321.42
，
本文编号：2229342
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