【作者】 李培轶；

【导师】 吴开松；

【作者基本信息】 中南民族大学 ， 行政管理， 2010， 硕士

【摘要】 近年来,“5.12汶川大地震”、“三鹿奶粉事件”、“丰田召回门”引起社会各界对“企业社会责任”前所未有的广泛关注。一些在欧美国家非常重视企业社会责任的跨国公司,到了我国则利用我国某些制度不健全、法律法规不完善的漏洞,屡屡进行一些违背社会责任的活动:偷税漏税、不足额发放员工的工资、工资低于最低保障工资;生产和销售对消费者身体健康有害的产品等,让国家和消费者的权益蒙受了很大的损失。总之,企业为追求利润最大化,对劳工工资、福利的漠视,对劳动合同的肆意践踏,对工作环境的轻视,为追求经济利益而置环境污染于不顾等等现实反映出的社会责任的严重缺失,导致了市场竞争秩序混乱,资源得不到有效合理地配置和使用,严重阻碍了我国经济和企业的可持续发展。导致以上种种问题的原因是因为在我国缺乏企业承担社会责任的激励机制、法律环境、监督体系以及评价工具,因此企业把利润最大化作为追求目标,而忽视甚至损害其他利益相关者的利益。由此看来,履行社会责任,是大势所趋,也是提高企业竞争力量和构建和谐社会的重要内容。要在我国全面推行企业社会责任运动,使企业承担应有的社会责任,仅仅依靠企业的自觉自愿是远远不够的,政府必须发挥作用。那么,政府究竟如何确定其角色定位、外国政府如何推进企业社会责任、中国政府在推进企业社会责任机制建设和实践履行中发挥什么作用等等问题正是本文探讨的主要内容。论文分为六个部分:第一部分,主要介绍了问题提出的背景及研究的目的、意义、思路和方法,并对国内外关于企业社会责任的研究文献进行了系统的梳理。第二部分,介绍了企业社会责任的含义和内容。第三部分,首先分析了我国企业社会责任缺失的现状,其中包括产品质量、消费者权益保护、劳动者权益保护、安全生产隐患、企业慈善捐赠等5个方面;其次,在对现状分析的基础上阐述了企业社会责任缺失的原因:(1)立法不完善,执法力度偏弱;(2)政府监管体系仍不完善;(3)质检标准的静态与滞后;(4)企业社会责任意识淡薄。第四部分,政府推进企业社会责任机制建设的必要性分析,主要有:(1)构建和谐社会的重要内容;(2)实现经济和社会可持续发展的必然选择;(3)提升国家和地区的竞争力;(4)提高企业的经济绩效;(5)市场机制不足以自愿承担社会责任;(6)政府具有推进社会责任优势。第五部分,借鉴外国政府在推进企业社会责任的宝贵经验,主要以瑞典、美国和英国为例。第六部分,阐述了政府在企业社会责任机制建设中的作用,体现在:(1)法律环境(2)激励机制(3)监督体系(4)认证标准。更多还原

【Abstract】 In recent years, "5.12 Wenchuan Earthquake", "Sanlu milk incident", "Toyota recalled door" has aroused the "corporate social responsibility" unprecedented attention. Some multinational corporations in Europe and the United States attaches great importance to corporate social responsibility, to a certain country are using our system is not perfect, imperfect laws and regulations, loopholes, often against the social responsibility for a number of activities: tax evasion, not full payment of wages, wages below the minimum guaranteed wage; production and marketing of consumer products harmful to health, so that the interests of the State and consumers suffered a great loss. In short, enterprises seek for maximize profits, labor wages, benefits disregard and trample on the labor contract, the work environment of the contempt, for the pursuit of economic interests set the expense of environmental pollution, etc. reflect the reality of serious social responsibility missing, resulting in a chaotic market competition, resources were not effectively rational allocation and use of, a serious impediment to the country’s economic and sustainable development of enterprises. The reason it above because of the lack of enterprise in the shoulder social responsibility incentive mechanism, legal environment, monitoring system and evaluation tool, so enterprises to maximize profit pursuits, and even ignore other stakeholders interests. Seen in this light, social responsibility, is the trend, but also improve competitive power and an important part of building a harmonious society. To fully implement our corporate social responsibility movement, so that enterprises should assume social responsibility of enterprises voluntarily alone is not enough, the Government must play a role. So how the Government to determine its role, foreign governments how to promote corporate social responsibility, the Chinese government in promoting corporate social responsibility mechanism and the practical implementation issues, etc. What role is the main content of this paper.Thesis is divided into six parts:The first part introduces the background issues and research purpose, meaning, ideas and methods, and domestic and international corporate social responsibility on the research literature were systematically combing.The second part describes the meaning of corporate social responsibility and content.The third part, the first analysis of China’s lack of status of corporate social responsibility, including product quality, consumer protection, labor rights protection, safety risks, corporate charitable donations of five areas; Secondly, on the basis of current situation elaborated on the reasons for the lack of corporate social responsibility: (1)inadequate legislation, weak law enforcement; (2) The regulatory system is still not perfect; (3) quality control standards for static and lag; (4) corporate social responsibility weak. The fourth part, the necessity of building analysis of government mechanism for promoting corporate social responsibility, the following main points: (1) an important part of building a harmonious society; (2) the inevitable choice realization of economic and social sustainable development; (3) Enhance the competitiveness of countries and regions; (4) improve the economic performance of enterprises; (5) Market mechanisms are not adequate voluntary social responsibility; (6) The Government has the advantage of promoting social responsibility.The fifth part, learn from foreign governments in promoting corporate social responsibility experience, mainly in Sweden, the United States and Britain, for example. The sixth part, described the mechanism of corporate social responsibility in therole of the construction, reflected in: (1) legal environment (2) incentives (3) monitoring system (4) certification standards.更多还原