【作者】 花双莲；

【导师】 王竹泉；

【作者基本信息】 中国海洋大学 ， 会计学， 2011， 博士

【摘要】 “企业社会责任的本质是什么?企业如何为社会责任的履行提供合理保证?”在企业社会责任实践中,这是两个亟需解决的核心问题。对第一个问题的回答,将从本源上理清企业社会责任是“谁”对“谁”负责,负“什么”责,为什么要负责,为企业社会责任的管理实践提供理论依据。对第二个问题的回答,将为企业实现社会责任理念“落地”提供有效途径。企业社会责任自问世至今始终是富有争议的话题,理论界还没有形成被广泛接受的企业社会责任概念。由于人们对企业社会责任本质认识不足,导致企业实践中形成对社会责任概念“事项化”和“泛化”两种曲解。比较而言,给企业社会责任管理实践造成的负面影响,“泛化”更严重一些。本文赞同Clarkson(1991)的思想,不应该将社会责任的“社会”概念放到无限大,只需要处理与其有关系的利益相关者范围内的相关社会事务就可。如何界定“有关系的利益相关者”呢,本文借鉴基于企业本质分析的内部和外部利益相关者划分(王竹泉,2006)思路,将其界定为外部利益相关者,从而推演出企业社会责任的本质是企业对外部利益相关者利益诉求的回应。企业目标是二元的,包含企业价值目标和社会责任目标。企业内部控制应该为实现企业的二元目标提供合理保证。然而,现行内部控制理论与实践偏重于对企业价值目标实现的控制,忽视了对社会责任目标的控制。因此,进行社会责任内部控制的理论探讨十分必要。全文采用文献分析、问卷调查、现象归纳、企业访谈、案例分析等研究方法,遵循“研究现状与相关理论梳理——企业社会责任本质揭示——企业社会责任内部控制框架构建——企业社会责任内部控制实施”的脉络展开论述。全文共设九章,除去第一章引言、第九章总结与展望外,主要内容可以划分为四部分。第一部分(第2章),研究现状与相关理论梳理。目前的企业社会责任内部控制研究缺乏深度和系统性,从基础性的三大“母”理论(企业社会责任理论、利益相关者理论、内部控制理论)文献的研究脉络中获得研究启示,同时客观分析已有研究的不足和缺失,为本文的理论创新奠定基础。第二部分(第3章),企业社会责任本质揭示。这是本文的第一个重点创新之处。本部分从企业本质开始探讨,并以内部和外部利益相关者的划分为认识企业社会责任本质的视角,在此基础上对外部利益相关者的利益诉求进行深入分析,论证得出企业社会责任本质是内部利益相关者构成的企业对外部利益相关者诉求的回应。第三部分(第4至7章),企业社会责任内部控制框架的理论阐述。这是本文的第个二重点创新之处。第四章主要在分析企业社会责任内部控制的动机、内容、特点基础上,探讨“目标、主体、层面和要素”四位一体的社会责任内部控制框架的搭建。第5至7章分别揭示企业社会责任内部控制的目标、主体、层面和要素。第四部分(第8章),企业社会责任内部控制的实施。主要在分析现阶段企业社会责任实践现状的基础上,探讨企业社会责任内部控制的外部引导环境、结合国家电网公司的具体实践分析其社会责任内部控制的现状与问题,进而指出企业社会责任内部控制的实施要点。论文主要在三个方面有所贡献：(1)揭示了企业社会责任本质。本文从企业本质分析着手,沿着企业本质契约论与利益相关者理论相结合的认识视角,基于集体选择企业本质认识观的内部和外部利益相关者划分,论证企业社会责任的本质是内部利益相关者构成的企业对外部利益相关者的利益诉求的回应；(2)界定了企业社会责任内部控制目标。企业目标包含企业价值目标和社会责任目标二元内涵,但现行的企业内部控制理论和实践都偏重企业价值目标的控制,企业社会责任内部控制只是隐含其中,并没有显化的表述,造成了实践中忽视社会责任目标的控制。本文通过从企业二元目标、企业内部控制二元目标到企业社会责任内部控制目标的推演,论证了企业社会责任内部控制的目标是为企业社会责任目标的实现提供合理保证；(3)系统构建了“目标、要素、主体和层面”四位一体的企业社会责任内部控制框架,并分别就这四方面进行了理论论证。更多还原

【Abstract】 "What’s the nature of corporate social responsibility? How to provide the reasonable assurance for corporate social responsibility implementation?"These are the two core questions need to be solved. The answer of the first question can clarify that corporate social responsibility means who should be responsible to whom, what responsibility it should take and why it should be responsible for that, the answer itself can provide the theory evidence to corporate social responsibility management practices. The answer of the second question can provide the effective way to realize the corporate social responsibility.Since start, the corporate social responsibility has always been a controversial topic; the theoretical circle has not establish a concept of corporate social responsibility that is accepted widely. Due to lack of understanding about the nature of corporate social responsibility, it leads to two misinterpretations of the theory in the practice of social responsibility which are "itemization" and "generalization." These misinterpretations caused the negative effect on corporate social responsibility in practice, and "generalization" even worse. This thesis agreed with the idea of Clarkson (1991), that the concept of "social" shouldn’t be enlarged unlimitedly in terms of social responsibility; it only needs to handle the social affairs within the scope of related stakeholders. As for how to define the "related stakeholders," this thesis used the internal and external stakeholders theory (Wang Zhuquan,2006) for reference, defined the "related stakeholders" as the external stakeholders and then conclude that the nature of the corporate social responsibility is a response to the external stakeholders’interest claim.Corporates have dual goals which are the goal of enterprise value and the goal of social responsibility. Corporate Internal control should provide reasonable assurance to realize its dual goals. However, the current internal control theory and practice just emphasis on how to achieve corporate value target, but ignore the control of social responsibility goal. Therefore, it is necessary to research on the framework of related internal control.The thesis used research methods such as literature analysis, questionnaire survey, phenomenon induction, corporate interviews, case studies, etc. The context followed the outline of "Current research situation and related theories analysis-revealing the essence of social responsibility describing the theory of the internal control framework of social responsibility-implementing the internal control of social responsibility". The thesis included nine chapters and the main contents can be divided into four parts except Chapter I Introduction and Chapter IX Summary and Outlook.The first part (Chapter2) researched and analyzed on the current theories. The current study on the internal control of corporate social responsibility is lack of systematicness. Enlightened by studying the three main basic "mother" theories (corporate social responsibility theory, stakeholder theory, internal control theory), this thesis analysed the current theories objectively and revealed the shortcomings of those theories, which established the base of this thesis’s theory innovation. The second part (Chapter3) revealed the nature of corporate social responsibility. This is the first important innovation of the thesis. This part started from exploring the nature of the enterprise, and carving up the external stakeholders and internal stakeholders is the first step to understand the nature of corporate social responsibility. Then the author studied on the external stakeholder’s interest claim, and concluded that the nature of corporate social responsibility is a response to the external stakeholders interest claim.The third part (Chapter4to Chapter7) described the framework of the corporate social responsibility internal control theory. This is the second important innovation of the thesis. Chapter IV focused on how to build a framework of corporate social responsibility internal control which includes "goals, subjects levels and elements" based on the analysis of the motivation, contents, and characteristics of corporate social responsibility internal control. Chapter V to VII, respectively, revealed the "goal, elements, subjects and levels" of the corporate social responsibility internal control.Part IV (Chapter8), internal control implementation for corporate social responsibility. On the basis of analysing the implementation and management overall results of social responsibility, the thesis researched on the corporate social responsibility external environments, and the way to fulfill it. The case study of SGCC(State Grid Corporation of China) revealed the current situation of corporate social responsibility internal control and its existing problems.This thesis is innovative in three aspects:(1)Revealed the nature of corporate social responsibility. The thesis first analysed the essence of a corporate, then along with the enterprise contractual theory and the stakeholder theory and on the basis of the cognition of collective choice of a business and the division of internal and external stakeholders, the thesis demonstrated that the essence of corporate social responsibility is the response of the corporate which is constituted by internal stakeholders to the external stakeholders’interest demand;(2) Defined the internal control objectives for corporate social responsibility. Corporate goals included its value target and social responsibility target. However, the current corporate internal control theories and practice just focus on its value target, but its social responsibility goal is still without an obvious description. These caused a common ignorance of the control of the corporate social responsibility. This thesis studied on corporate dual goals, internal control dual goals, and corporate social responsibility internal control, researched deeply into the internal control of the corporate social responsibility and demonstrated the connotation of the internal control of corporate social responsibility.(3) Systematically built a framework of the internal control for corporate social responsibility, which combined with the four factors of "goal, elements, subjects and levels" together. And these four factors get the theoretical arguments respectively.更多还原