公司社會(huì)責(zé)任論文：公司社會(huì)責(zé)任及我國(guó)中央企業(yè)的實(shí)證分析_百度

1、公司社會(huì)責(zé)任論文：公司社會(huì)責(zé)任及我國(guó)中央企業(yè)的實(shí)證分析【中文摘要】公司是社會(huì)中的組織,公司除了追逐利益還應(yīng)當(dāng)承當(dāng)相應(yīng)的社會(huì)責(zé)任。公司的社會(huì)責(zé)任理論是隨著社會(huì)和公司的發(fā)展而產(chǎn)生的。從20世紀(jì)初就開始萌芽的公司社會(huì)責(zé)任理論發(fā)展到現(xiàn)在歷經(jīng)了鮑恩的廣義定義、“公司社會(huì)回應(yīng)”理論、“公司社會(huì)表現(xiàn)”理論、“公司公民”理論。那么公司社會(huì)責(zé)任到底是什么?筆者對(duì)這個(gè)問題作出了自己的定義,即公司社會(huì)責(zé)任就是公司應(yīng)當(dāng)承擔(dān)的滿足相關(guān)利益者正當(dāng)權(quán)益的行為或者不為損害相關(guān)利益者正當(dāng)權(quán)益的行為,并使之能達(dá)到預(yù)期的社會(huì)效果。本文主要包括兩部分：第一部分主要是界定公司社會(huì)責(zé)任內(nèi)涵,并進(jìn)一步闡明了公司社會(huì)責(zé)任的主體是公司而不是投

2、資人,根據(jù)管理者資本主義的理論可以進(jìn)一步具體化公司的社會(huì)責(zé)任主體是公司的管理者；公司社會(huì)責(zé)任的對(duì)象依據(jù)相關(guān)利益者理論和契約理論確定為相關(guān)利益者,本文界定的公司的相關(guān)利益者有股東、員工、商業(yè)伙伴、消費(fèi)者、競(jìng)爭(zhēng)者、政府、社區(qū)、環(huán)境；公司社會(huì)責(zé)任的具體內(nèi)容就是針對(duì)具體的相關(guān)利益者的責(zé)任,以滿足不同相關(guān)利益者的權(quán)益要求；評(píng)價(jià)公司社會(huì)責(zé)任有法律的、經(jīng)濟(jì)的、相關(guān)利益者的不同角度的方法。第二部分主要是對(duì)我國(guó)中央企業(yè)作了實(shí)證分析。從中央企業(yè)特殊地位和功能,特有的“公司性”和“公共性”雙重屬性入手,確定中央企業(yè)社會(huì)責(zé)任的內(nèi)涵,然后回顧了中央企業(yè)社會(huì)責(zé)任發(fā)展的四個(gè)階段(“滿載”“空載”反思調(diào)整制度探索,通過(guò)分析中

3、央企業(yè)的社會(huì)責(zé)任報(bào)告的發(fā)布情況,研究中央企業(yè)對(duì)不同相關(guān)利益者承擔(dān)社會(huì)責(zé)任的現(xiàn)狀、存在的問題并提出為了解決中央企業(yè)社會(huì)責(zé)任的問題應(yīng)該從幾個(gè)方面去發(fā)展和完善法律機(jī)制和其他機(jī)制?！居⑽恼縄n addition to pursuing the interests, the corporations should also bear the corresponding social responsibilities, because they are organizations of the society. With the growth of society and corporations,

4、the theory of corporate social responsibilities develops accordingly. Since the early 20th century, a budding theory of corporate social responsibility has experienced several stages of development, from the Bownes general definition to “corporate social response” theory, “corporate social performan

5、ce” theory, and “corporate citizens” theory. So what is social responsibility in the end? I give it a definition in this essay. Corporate social responsibility is the act in which the corporations should bear the responsibilities to meet the legitimate interests of the stakeholders, or the act which

6、 promises not to damage the legitimate interests of the stakeholders, and make it possible to achieve the desired social effect.There are two parts in the dissertation. The first part mainly defines the connotation of corporate social responsibility (CSR, and further clarifies the corpus of CSR is n

7、ot the investors but the corporations. According to the theory of capitalist managers, it can be further specified that the corpus of CSR is the managers of the corporations. According to the theory of stakeholders and contracts, the objects of CSR can be defined as the stakeholders. In the disserta

8、tion, the stakeholders include stockholders, staff, business partners, consumers, competitors, governments, communities and environment. The content of CSR is trying to meet the interests of the different requirements of the stakeholders, according to their specific responsibilities. The methods of

9、evaluating CSR can be used from different perspectives of legislation, economy, and stakeholders. The second part of the dissertation mainly deals with the empirical analysis of the central enterprises in our country. Based on the special status and function of central enterprises and their special

10、dual attributes of corporations and public, the connotation of central enterprises is discussed and the four stages of the development of central enterprisesCSR are reviewed (overload-zero-load-reflecting and adjusting-the quest of mechanism.By analyzing the details of reports on central enterprises

11、CSR, researching the current situation and existing problems of central enterprisesCSR that they have undertaken for the stakeholders, it is proposed that the legal mechanisms and other mechanisms should be developed and made perfect in order to solve these problems in central enterprisesCSR.【關(guān)鍵詞】公司

12、社會(huì)責(zé)任 相關(guān)利益者 中央企業(yè) 實(shí)現(xiàn)機(jī)制【英文關(guān)鍵詞】Corporate Social Responsibility Stakeholder Central enterprise Implementation mechanism【目錄】公司社會(huì)責(zé)任及我國(guó)中央企業(yè)的實(shí)證分析中文摘要6-7ABSTRACT7-8引言9-10一、公司社會(huì)責(zé)任概念的理解10-13(一 公司社會(huì)責(zé)任的發(fā)展進(jìn)程及概念解析10-11(二 公司社會(huì)責(zé)任概念的本文觀點(diǎn)11-13二、公司社會(huì)責(zé)任的具體內(nèi)涵13-22(一 公司社會(huì)責(zé)任承擔(dān)的主體13-15(二 公司社會(huì)責(zé)任對(duì)應(yīng)的對(duì)象15-19(三 公司社會(huì)責(zé)任的內(nèi)容19-21(四 公司社會(huì)責(zé)任的評(píng)價(jià)方法21-22三、中央企業(yè)社會(huì)責(zé)任的基本法律問題22-27(一 中央企業(yè)的特性22-23(二 中央企業(yè)