Construction industry plays a very important role in the national economy,The degree to which they fulfill their social responsibilities naturally attracts wide attention,According to the study,The degree and scope of social responsibility are directly related to the financial performance,This paper has selected six financial performance indicators,Based on the data envelope analysis method,First,using the DEA-BCC model to statically analyze the relevant financial data of 12 construction enterprises listed in Shanghai from 2016 to 2022,Then use DEA-Malmquist model to make dynamic efficiency evaluation of enterprise financial performance,Established the financial performance evaluation model of construction enterprises,And put forward how to observe the performance of social responsibility from the financial performance evaluation,It has laid a good foundation for the establishment of the evaluation model of construction enterprises to fulfill their social responsibility.
关键词
企业社会责任/建筑业/财务绩效/DEA
Key words
Corporate social responsibility/Construction/Financial performance/DEA