【作者】 郭洪涛；

【导师】 丁任重；

【作者基本信息】 西南财经大学 ， 政治经济学， 2011， 博士

【摘要】 自企业社会责任的概念诞生以来,就成为了经济学、社会学、法学、管理学等诸多学科争议的焦点。就拿企业社会责任的定义来说,国内外学者给其下的定义就达几十种,目前关于企业应不应该承担社会责任的观点仍可以分为强烈对峙的两大阵营,一派认为企业应该承担社会责任,这是“企业公民”的基本职责。另一派认为企业唯一的责任就是经济责任,承担社会责任很可能会给企业带来风险,影响企业的健康发展。可见,企业社会责任理论尚没有形成完整统一的框架体系。作为世界加工厂的中国,内资企业越来越受到西方发达国家的非议,指责中国企业存在血汗工厂、假冒伪劣等有违企业良知的生产行为,这些国家针对中国企业制定了较高的贸易标准。国际上更是建立了全球首个道德规范国际标准(SA8000)、道德贸易行动准则(ETI)、联合国全球契约(GC)等呼吁全世界企业履行社会责任。面临着西方发达国家日益严格的新型的贸易壁垒和国际组织的政治压力,中国企业履行社会责任成为了一种必然选择。当今摆在国人面前的已经不是要不要履行而是是如何履行的问题。由于企业社会责任理论尚没有形成一套完整的成熟的理论框架,从而使中国企业的社会责任实践活动陷入了困境。为了促进中国企业切实履行其应尽的社会责任,在原有理论的基础之上,必须构建具有可操作性的理论框架,为企业社会责任实践提供理论上的指导。基于此点考虑开始了本文的研究。本文综合运用了文献综述法、实证分析和规范分析相结合的分析方法、历史分析法、比较分析法、案例分析法和博弈论分析法对不同所有企业履行社会责任的情况进行了比较研究。通过对结果的对比分析,可以找出中国企业在履行社会责任方面所存在的主要问题,从而为促进中国企业履行社会责任提供了较大的参考价值。本文共分为九个章节,第一章简单地对本文的研究背景和现实意义、研究目的和基本内容划分、研究思路和方法、研究的创新点和不足点进行了简单的介绍,为了解本文的大概框架提供了参考。第二章是文献综述部分,对国内外学者和社会性组织的企业社会责任的定义、社会责任的内容划分、企业承担社会责任的正当性、企业社会责任与经济绩效之间的关系做了归纳和总结,并从不同角度探讨了国内外学者最近关于企业社会责任问题的研究现状。在这些文献的基础之上,本文对企业社会责任的概念进行了重新界定。紧接着本文以马克思的社会责任观、和谐思想的发展和演化、利益相关者理论和企业公民理论作为企业承担社会责任的理论依据,并对这些理论分别进行了有针对性的陈述,为企业履行社会责任提供了理论上的指导。第三章对企业承担社会责任的动力机制进行了阐述,分别从微观动力机制(企业的本质和职能)、中观动力机制(政府和社会组织推动)和宏观动力机制(经济全球化和国际政治压力推动)三个方面探讨了企业履行社会责任的必要性,结论表明企业承担社会责任已经成为必然趋势。既然不管从什么角度来说,企业都应该承担社会责任,那么在中国这样一个经济实力排名世界前位,人均财富排名较低,经济增长仍然是第一要务的大背景下,企业如何履行社会责任就成为摆在政府面前的核心问题。本文认为要能够有效地促进中国企业更好的履行社会责任,必须首先对中国企业承担社会责任所处的发展阶段进行了界定,本章从中西方企业社会责任发展进程的比较结果、中国所处的社会阶段特征、企业社会责任与经济绩效、社会组织监督的关系等三个方面,对中国企业履行社会责任的阶段性特征进行了界定,认为中国企业目前处于从被动履行到主动履行的转化阶段。阶段性特征的界定为不同所有制企业履行不同的社会责任范畴提供了可能。第四章是贯穿全文、承担承上启下作用的最为核心的一个章节,在对中国企业的阶段性特征进行界定之后,笔者结合Carrol的企业社会责任层次模型和美国商会的四层次社会责任模型,以法律强制力为划分标准,提出了创新型的企业社会责任模型。此模型分为三个层次：法律责任、初层社会责任和高层社会责任。在创新型企业社会责任模型的基础之上提出了不同所有制企业应该承担社会责任的具体形式,国有企业承担社会责任的具体形式是以“法律”为手段、履行“初层”、引领“高层”,私营企业承担社会责任的具体形式是以“法律”为目标、尽力履行“初层”、展望“高层”,外资企业承担社会责任的具体形式是秉承母国文化、重视“法律”、履行“初层”。不同所有制企业履行社会责任的标准为以下各章所进行的针对不同所有制企业进行的社会责任比较提供了一个具体的参考标准,为比较国有企业、私营企业和外资企业履行社会责任的情况提供了可能。第五章、第六章和第七章对不同所有制企业履行社会责任的具体情况分别进行了横向比较、纵向比较和经验比较。从横向比较的结果中可以看出,国有企业履行社会责任的情况不容乐观,私营企业履行社会责任的情况相对超前,外资企业在履行社会责任方面严重滞后。纵向比较结果显示三类不同所有制企业在社会责任的历史起点、发展轨迹上存在着巨大的不同。经验比较的结果显示,法律责任层面：国有企业表现较好、私营和外资企业表现一般,初层社会责任层面：国有和外资企业表现较好、私营企业表现一般,高层社会责任层面：私营企业表现较好、国有企业表现低于期望,外资企业表现并不是那么差。第八章从横向比较、纵向比较和经验比较与不同所有制企业承担社会责任的具体形式进行比较的结果中,可以首先发现中国企业在履行社会责任方面所存在的主要问题。国有企业尚不能成为高层社会责任领域的引领者和开拓者,私营企业的表现违背了其应该承担社会责任的具体形式,外资企业社会责任的表现与其应该承担社会责任的具体形式不相符合。接着对国有企业、私营企业和外资企业社会责任缺失的原因进行了有针对性的阐述。国企改革形成的路径依赖导致以经济利润为导向的企业目标很难扭转,国有企业与政府之间的暖昧关系和工业发展的阶段性特征决定了国有企业很难兼顾社会责任的实践。而私营企业主的错误观念、制度建设的滞后和不完善、社会组织建设的滞后等原因使私营企业社会责任实践活动相对滞后。外资企业逃避社会责任现象的出现在很大程度上是由于长期形成的“超国民待遇”的惯性思维和外资企业管理者的非理性行为所导致的,中国内资企业履行社会责任的基本现状也成为了外资企业履行社会责任的参照体系,内资企业的不良行为为外资企业逃避社会责任提供了借口。第九章首先通过对最优反应动态机制和生物进化的“复制动态”模拟机制基础之上的有限理性方反复博弈模型的分析,说明了制度在促进企业履行社会责任方面所起的重要作用。制度在这里指代的是正式制度和非正式制度的总和,通过把广义的制度概念范畴进行细分,笔者提出了有针对性的促进企业履行社会责任的微观、中观和宏观层面的制度建构。通过这些有针对性的解决措施,本文深信在国有企业的带头作用、私营企业的辅助作用和外资企业的补充作用下,中国企业必然能够形成履行社会责任的良好局面。本文的创新点主要有以下几点：第一,结合中国的现实国情,提出了具有较强现实意义的企业社会责任的基本概念。第二,本文运用Probit二元选择模型分析了社会责任与经济绩效、社会监督组织的关系,再结合中国的现实国情和对中西方企业社会责任发展历程的比较,对中国企业整体上履行社会责任的现状进行了阶段性界定。第三,提出了创新型的企业社会责任模型和企业社会责任推进模型,有效地促进了中国企业的社会责任实践。第四,提出了不同所有制企业承担社会责任的具体形式,并且依据此形式对国有企业、私营企业和外资企业履行社会责任的基本现状进行了横向、纵向和经验比较,为找出中国企业在履行社会责任方面存在的问题提供了较大的参考价值。更多还原

【Abstract】 The concept of corporate social responsibility has become the controversial focus of economics,sociology,law, management and so on since it has born.Taking the definition of corporate social responsibility for example,it has dozens of different definition which scholars both at home and abroad give,at present the idea of the company should or not undertake the social responsibility can be divided into strong two camps, one camp thinks the company should bear the social responsibility which is basic duty of the "enterprise citizen", the other camp thinks that the only responsibility of the company is economic responsibility,bearing the social responsibility can bring enterprise risk which affects the healthy development of the enterprise.Apparently the corporate social responsibility theory has not been a complete and unified system framework.The Chinese domestic-funded enterprises as the world manufacture factory has get more and more criticism from western developed countries which accuses China exists a lot of sweatshops and fake production behavior that disobeys enterprise conscience,then these countries makes the high trade standards toward Chinese companies.International has established SA8000 (global first ethics international standard, ETI (Ethical Trading Initiative),the United Nations global compact (GC) and so on to call on the copanies of the whole world to fuifill the corporate social responsibility. The behavior of the chinese companies to fuifill corporate social responsibility becomes the inevitable choice Facing ever more stringent new trade barriers and the international political pressure.Presently the main problems lying in front of conductors of company is not whether to fulfill the social responsibility but is how to fulfil the social responsibility.Due to the lack of mature theoretical framework of social responsibility,it has thus made Chinese enterprise practice activity was in trouble.In order to promote the Chinese enterprise to conscientiously fulfill their social responsibilities,we must establish targeted corporate social responsibility theoretical framework for guide corporate social responsibility practice,I begin this research with the idea.This article comprehensively uses a literature review method, the method of combination of the empirical analysis and normative analysis,the historical analysis, comparative analysis, case analysis and game theory analysis method to copare the basic situation of the companies of different ownership to fulfill their corporate social responsibility. We can find out the main problem of Chinese enterprizes fulfilling the socail responsibility through the comparative analysis toward the result and then provide great value of reference for promoting the enterprizes to fulfill the social responsibility.This paper has been divided into nine chapters,the first chapter has simply introduced the study background and the realistic significance, research objectives and basic content division,ideas and methods,the innovation points and the insufficiency point which affords the reference to understand the framework of the essay.The second chapter are the literature review,the writer makes induction and summarization toward definition of corporate social responsibility, content classification,legitimacy of fulfilling the social responsibility,the relationship between corporate social responsibility and economic performance from the domestic and foreign scholars,and discusses the current research of domestic and overseas scholars from different angles.On the on the basis of these literature review,the writer refine the definition of corporate social responsibility.Then the paper puts Marx’s social responsibility view,the development and evolutive harmonious thought,the stakeholder theory and enterprise citizen theory as the theory basis of enterprises to bear the social responsibility and classifies the theory respectively which afford the theoretical guidance for company to fulfill the social responsibility.The third chapter discusses the motive mechanism for the enterprises to bear the social responsibility.The writer discusses the necessity for the companies to fulfill the social-responsibility respectively from the micro dynamic mechanism (enterprise’essence and functions),medium dynamic mechanism (government and social organizations) and macro dynamic mechanism (economic globalization and international political pressure). The Results indicate that bearing the social responsibility has become an inevitable trend. No matter to say from what angle,The enterprises should bear the social responsibility,but on the background. of economic strength ranked in the top, the low rank of per wealth and economic growth is still the first priority,how to fulfill the social responsibility has become the main problem lying in front of government.The writer thinks that it is very necessary to define the development stage of corporate social responsibility firstly before promoting the companies to fulfill their social responsibility.The writer describe and define the phased characteristics from the comparison results of Chinese and western social responsibility’development process, from Chinese social stage characteristics and from the relation of corporate social responsibility、economic performance and social supervised organization,the result shows that the companies of China have been at the transformation stage from passive behavior to active perform.The definition of phased characteristics provides the possibilities for the different ownership companies to fulfill different social responsibility category.The fourth chapter is throughout the paper and plays a key role.After the definition of phased characteristics, combining Carrol’s social responsibility hierarchy model and the American chamber’s four hierarchical social responsibility model,the writer puts forward a innovative enterprise society responsibility model which is built on the legal force and can be divided into three levels:legal liability, the first layer of social responsibility and high layer of society responsibility.Then the writer puts forward specific form of different ownership enterprises to fulfill the social responsibility on the basis of the innovative society responsibility model.The specific form of state-owned enterprise to take the social responsibility is making the "law" as the means、fulfilling "first layer" and leading the "top",the specific form of the private enterprise is making the "law"as the goal、trying to fulfill "first layer" and outlooking the "high", the specific form of the foreign-capital enterprise is to fulfill social responsibility is adhering to the motherland culture, paying attention to "laws" and implementing the "early layer".The standard of different ownership enterprize to fulfill corporate social responsibility provides a specific standard and possibility to compare the situation of different enterprizes fulfilling the social responsibility.The fifth chapter, the sixth chapter and seventh chapter has separately transverse comparison, longitudinal comparison and experience comparison toward the specific situation of different ownership enterprize to fulfill corporate social responsibility.From the result of transverse comparison,we can see that the situation of state-owned enterprises to fulfill social responsibility is not optimistic,the situation of private enterprises to fulfill social responsibility is relative ahead, the situation of foreign-owned enterprise is in the serious lag.The longitudinal comparison results shows that the three kinds of enterprises about the social responsibility are different at historical starting point and development track.Experience comparison result indicate that at the legal responsibility aspects: state-owned enterprises behave well, private and foreign enterprise perform generally, at the first layer:state-owned and foreign enterprise behave well, private enterprise perform generally,at high layer social responsibility aspects:private enterprises behave well,state-owned enterprises perform below expectations,the foreign-capital enterprise performance not so badly.The eighth chapter shows us the problem of Chinese enterprises to fulfill the social responsibility through the comparison between the result coming from the horizontal comparison,longitudinal comparison and experience comparison and the specific form of different ownership to fulfill the social responsibility. State-owned enterprises have not become the CSR field setters and Portland,the private enterprises’performance is against the specific form to fulfill the social responsibility, the foreign-capital enterprise’society responsibility performance is not consistent with the specific form they should have.And then the writer analyses the reason for the companies to escape the social responsibility.The formation of path dependence toward the state-owned enterprises reform results in the enterprise target of economic profits is difficult to reverse,the ambiguous relation between the.state-owned enterprises and government and the phase characteristics makes state-owned enterprises are reluctant to fulfill the social responsibility.And the wrong ideas of private entrepreneurs,the lag and imperfect of institution construction and the lag of social organization construction have caused the relative lag for the private enterprises to fulfill society responsibility. The phenomenon of foreign capital enterprise to escape the social responsibility is largely due to long-term inertial thinking of "super-national treatment" and irrational behavior of foreign-capital enterprise managers,the stats quo of Chinese domestic-funded enterprises to fulfill the social responsibility has become the foreign-capital enterprise’ reference system which provide the excuses for the foreign-capital enterprise to escape the social responsibility.The nineth chapter firstly analyze the bounded rationality square repeated game model based based on optimal reaction dynamic mechanism and biological evolution "replicated dynamic" simulation mechanism which explains that institution is very important in promoting the enterprise to fulfill social responsibility.Here the institution means the focus of formal institution and informal institution, the writer puts forward microcosmic, medium and macroscopic level of institution construction to promote the companies to fulfill the social responsibility.Through these targeted solving measures,this article concludes that the Chinese enterprises can form a good situation of fulfilling social responsibility on the lead role of state-owned enterprises, on the auxiliary function of private enterprise and on the complementary role of foreign-capital enterprises.There are several innovative points of the paper.The first one,the paper puts forward the basic and strongly practical significant concept of corporate social responsibility combing with the actual conditions of China.The second one,the paper analyze the relationship between social responsibility and the economic performance and social supervision organization using the Probit binary choice model and compare the development course of Chinese and western enterprises combing with the actual conditions of China and then have the phased definition toward the whole Chinese enterprises about the social responsibility.The third one,the paper puts forward the innovative CSR model and corporate social responsibility promoting model and then effectively promote the Chinese enterprise to fulfill the social responsibility.The fourth one, the paper puts forward the the specific form of different ownership enterprise to fulfill the social responsibility, according to which state-owned enterprises, private enterprises and foreign enterprises can compare the social responsibility level of them that affords larger reference value to find the problems of Chinese enterprises about social responsibility.更多还原