【作者】 王晓庆；

【导师】 胡凯；

【作者基本信息】 江西农业大学 ， 企业管理， 2011， 硕士

【摘要】 随着经济的发展,人们逐渐对社会、环境越来越关注。企业作为社会中的一员,人们不再单一地强调企业的经济性,更多的人认为企业是经济性与社会性的统一。企业被人们期望承担更多的社会责任。《财富》杂志曾对1000家公司进行调查,95%的被调查者坚信,在今后的发展中,要想维持竞争优势,企业的经营行为必须更具有社会责任感。企业社会责任影响企业竞争力的提升,越来越多的企业在此方面采取行动,展现自身企业社会责任的成果。但企业多是以纯粹的捐赠行为承担社会责任,如捐赠弱势群体、环保事业、教育事业等；有的企业更是认为获得利润为社会创造了财富,遵纪守法,不违反国家的法律就是承担了社会责任。反思2008年美国金融危机,华尔街企业为了获得更大的经济利益,无视或忽视企业经营风险,使得金融泡沫累积破裂,给自身及社会甚至其他国家造成危害。因此,从企业审慎经营、注重风险,尽量减少对社会的负面影响这一视角深入研究企业社会责任,将推动企业社会责任理论的发展。本文首先对企业社会责任作理论方面的概述,包括企业社会责任的争议分析,国内外学者提出的关于企业社会责任的内涵,企业社会责任的对象。在此基础上,以2008年金融危机为背景,提出经营风险的问题,扩充企业社会责任的内涵。其次,详细论述经营风险内涵、影响因素等相关理论知识；从心理方面着重分析企业经营风险的动机,即投机动机和投资动机。企业投机的行为无视风险,可能给社会带来不利影响,这源于对于利益的贪婪追逐；但是企业投资行为,其初衷是为了企业更好发展,忽视了经营中的风险,从而造成企业损失,给社会带来负面影响。本部分重点分析其原因。最后,案例分析。采用深度访谈的方法,采访企业中高层管理者。在访谈的过程中,论证企业管理者存在投机与投资动机行为,即存在企业经营风险。警惕企业要提高这方面的认识。更多还原

【Abstract】 With economic development, people are gradually concerned about the community and environment. As a member of society, people no longer solely emphasize on the economy of enterprise. More people think that business is the unity of economic and society. Enterprises are expected to bear more social responsibility. "Fortune" magazine had surveyed 1,000 companies,95% of respondents believe that to maintain the competitive advantage, the companies must be pay more attention on social responsible behavior in the future. For corporate social responsibility enhance the competitiveness of enterprises, more and more enterprises take action in this regard and show the results of their corporate social responsibility. However, many companies consider pure donation is corporate social responsibility, such as the donation of vulnerable groups, environmental protection, education, etc; Some companies consider that creating wealth for the society and complying with the laws of the State are the commitment to social responsibility. Reflection on 2008 the U.S. Financial Crisis, in order to obtain greater economic benefits, Wall Street firms ignore or neglect business risk and make the accumulation of financial bubble burst. Finally, they cause harm to the society and other countries. Studying the enterprises prudently operation and focusing on the risk to minimize the negative impact on the society will be to promote the development of the CSR theory.This article firstly summarizies the CSR theory, including analysis of the debate of corporate social responsibility, domestic and foreign scholars on the meaning of corporate social responsibility and the corporate social responsibility. On the background of the Financial Crisis in 2009, the article pays attention to the risk management and expand the meaning of corporate social responsibility.Secondly, This article will discuss the theory of business operation risks in detail and then focuses on the psychological motivation of business operation risks, such as the speculative motivation and investment motivation. Ignoring the speculative behavior of business risks may adversely affect the society, which stems from the interests of the greedy pursuit; but corporate investment behavior which the intention is to promote the corporate development ignore the risk of operation, resulting in the business losses and negative impact to society. This section analyzes the reasons.Finally, the empirical analysis. The article will adopt the Depth-interview research methods and then interview the senior managers of the enterprises. The article will demonstrate the speculative and investment motivational behavior of managers and alert companies to raise awareness in this regard.更多还原