【作者】 孔令军；

【导师】 邴正；

【作者基本信息】 吉林大学 ， 马克思主义哲学， 2008， 博士

【摘要】 企业社会责任是企业与社会互动的产物。社会学尤其是经济社会学认为企业是社会性和经济性的统一体,其中社会性是企业社会责任的根源。企业受到社会共同价值与社会规范的制约,这是社会共同价值、规范的要求;企业的经济行为嵌入于具体的社会网络体系之中,企业不可能片面地追求经济利益至上,企业还需考虑其所依赖的群体与结构的整体利益以及社会利益;同时,企业社会责任是企业积累社会资本、增强信任、减少交易成本的重要途径。企业社会责任包含了利益相关者理论、企业伦理理论以及企业公民理论,企业社会责任的现实依据在于市场机制的缺陷、政府失灵、经济全球化、以及可持续发展观的要求。改革开放以后,中国企业经过了粗放式向集约式的转变,经过了规模的扩张到效益的提高,并经历着内涵式发展之路,使得中国企业整体实力不断上升,为企业树立良好的社会责任提供了丰厚的物质基础。在社会转型时期,中国一些企业在发展过程中存在着诸多问题,直接制约中国企业的持续发展。为此,我们应当重塑中国企业良好的社会伦理、道德以及慈善责任,实现经济、社会与人的和谐发展,促进人口、资源、环境之间协调发展。更多还原

【Abstract】 Corporate social responsibility is the principle and value, by which the enterprises deal with their internal methods and processes and the interactions with other actors. Furthermore, CRS , which bases on the enterprises’rethinking about their social influences by their business activities ,is a voluntary and self-driven initiative including that going beyond legal obligations.Although the concept of CRS only appeared in the United States during the 1950s, the researches on CRS began as early as in the 1920s. which originated from the disputations that whether the business managers should consider both the interests of shareholders and other stakeholders simultaneously. On the other hand, during the 1960s, because of the increasing importance of the multinational companies, some international organizations brought forward issues of the CRS, when discussing multinational companies’affairs, The two organizations adopted two important international documents“Multinational Enterprises Declaration”and“The guidelines on Economic Cooperation Organization”, which had become an important text basis for CRSNowadays, the concept and main criteria of CRS were born from the Environment and Sustainable Development Conference in Rio de Janeiro in 1992.the United Nations appealed that multinational enterprises should take their social and environmental responsibilities by means of their commercial contracts relating to the protection of fundamental human rights, workers rights and environment .The Conference called on that the development of enterprises should not only meet the needs of the present without compromising future generations to meet their needs of development. this initiative has won a worldwide response from the enterprises in most countries.By the perspective of sociology, CRS is a production of the interaction between enterprises and society. Economics attributes economic to be the only characteristics of enterprises. By contrast, Economic sociology regards the enterprises as a entity of economic and social property and the social property is the root of CRS. Because the company is a social actor as well, which is also constrained by common values and social norms .in that case CRS is the basically demands that the company should obey the common values and social norms; Mean whiles the economic activities embedded in specific social networking system, for which, the enterprises can not one-sided pursuit on economic interests ,but the enterprises need to consider the interests of their dependent group and entire society; At the same time, CRS is an important way of accumulating social capital, enhancing trust, reducing transaction costs.In theory, CRS subverts the theory of stakeholder which adheres to "the supremacy of the interests of shareholders" and contain the main content of the theory of business ethics and corporate citizenship theory, In practice CRS bases on the realities of the defective market mechanism, Government failures, economic globalization, as well as the demands of sustainable development.China is one member of the world family, Chinese enterprises can not develop without the world, so the world’s current CRS and corporate ethics guidelines also play a direct role to constraint China’s enterprises. After the reform and opening up, The operational type of Chinese enterprises have changed from extensive to intensive,their developmental ways have experienced the transformation from the expansion of the scale to the improvement of efficiency, now they step for the connotation of development. All of above render Chinese companies to raise the entire strength of enterprises, which lay an abundant material foundation for the enterprises to take corporate social responsibility.更多还原