論我國公司社會責任的實現(xiàn)機制
發(fā)布時間：2018-10-18 06:35
【摘要】：自二十世紀二三十年代公司社會責任理論創(chuàng)立以來,關于這一話題的討論始終沒有停歇。隨著我國學者對西方先進成果的引進,公司社會責任理念已漸漸為國人熟知和接受,在不絕于耳的爭論聲中,我們已經跨越了關于社會責任制度存廢的論證時期,轉而進入探究社會責任如何實現(xiàn)的新時代。 公司社會責任理論作為西方經濟發(fā)展的產物,對于我們來說無疑屬于舶來品。由于缺少了西方長達近百年的發(fā)展演化過程,盡管經過了許多年的討論研究,但無論從思想上還是從制度上看,我國公司社會責任的構造都呈現(xiàn)出不盡人意的表現(xiàn)。與國外相比我國的此項理論以致整個制度體系的建構都顯得不甚完善。 本文旨在通過對國內現(xiàn)有公司社會責任理論的評析與檢討,對照國外先進經驗,結合我國公司在履行社會責仟過程中的表現(xiàn),嘗試構建符合我國現(xiàn)實情況的公司社會責任實現(xiàn)機制。 通過對我國學者關于社會責任問題論述的分析,不難看出其中存在諸如過度照搬西方理論、忽視我國實際情況、社會則任內涵不清、認定標準不明確等等問題。因此筆者試圖首先對我國現(xiàn)有理論進行檢討,結合公司社會責任思想的發(fā)展歷程,明確公司社會責任理論的真正內涵,進而提出適應我國公司發(fā)展現(xiàn)狀的社會責仟的嶄新概念,以求建立公司社會責任實現(xiàn)機制的理論保障。 在對西方社會責任思想起源、演變、發(fā)展的研讀中,我們可以清楚地看到這一理論及其制度構建對公司的發(fā)展乃至整個國民經濟社會的進步都具有極為關鍵的作用。但對照我國公司現(xiàn)實發(fā)展情況,筆者認為照搬西方的理論體系甚至效仿國外社會責任相關法律機制顯然并不完全適應我國的本土資源。故而嘗試構建適應我國國情的社會責任實現(xiàn)機制才是公司社會責任理論現(xiàn)實研究的重點之所在。 文章主體部分引用了近年來關注度頗高的國內部分公司社會責任缺失案例,通過這些典型案例暴露出的種種問題,我們看到的是公司利益相關者(包括公司員工、債權人、消費者等)權益保護的不利。而這些問題歸根結底都源于我國現(xiàn)有公司社會責任約束機制的效力低下甚至缺位。基于此,筆者再次將目光轉向國外,發(fā)掘美國、德國、荷蘭、日本等國家極具借鑒意義的法律規(guī)定和政策導向,并最終結合我國國情提出我國公司社會責任實現(xiàn)的合理機制構建方案。 另外,對于公司社會責任實現(xiàn)機制的可行性在文章結尾部分亦有所論述。
[Abstract]:Since the establishment of the theory of corporate social responsibility in the twenties and thirties, the discussion on this topic has never stopped. With the introduction of western advanced achievements by Chinese scholars, the concept of corporate social responsibility has gradually been well known and accepted by people in the country. In the incessant debate, we have crossed the period of argumentation on the preservation and abolition of social responsibility system. Turn into a new era of exploring how to realize social responsibility. The theory of corporate social responsibility, as the product of western economic development, is undoubtedly foreign to us. Because of the lack of the western development and evolution process for nearly a hundred years, although after many years of discussion and research, the structure of corporate social responsibility in China presents unsatisfactory performance, both from the ideological and institutional point of view. Compared with foreign countries, the theory of our country makes the construction of the whole system appear not perfect. The purpose of this paper is to evaluate and review the existing theories of corporate social responsibility in China, compare with the advanced experience of foreign countries, and combine the performance of Chinese companies in the process of fulfilling social responsibility. This paper tries to construct the realization mechanism of corporate social responsibility in accordance with the reality of our country. Through the analysis of Chinese scholars' discussion on social responsibility, it is not difficult to see that there are some problems, such as copying western theory excessively, ignoring the actual situation of our country, not knowing the connotation of society, and so on. Therefore, the author first attempts to review the existing theories of our country, combine the development course of the corporate social responsibility thought, clarify the real connotation of the corporate social responsibility theory, and then put forward the new concept of social responsibility, which adapts to the current situation of the development of the company in our country. In order to establish the realization mechanism of corporate social responsibility theoretical protection. In the study of the origin, evolution and development of the western social responsibility thought, we can clearly see that this theory and its system construction play an extremely critical role in the development of the company and even the progress of the national economy and society as a whole. However, in contrast to the actual development of Chinese companies, the author thinks that copying the western theoretical system and even imitating the relevant legal mechanisms of social responsibility in foreign countries obviously does not fully adapt to the local resources of our country. Therefore, it is the focal point of the theory and reality of corporate social responsibility to try to construct the realization mechanism of social responsibility which adapts to the situation of our country. In the main part of the article, we cite some domestic cases of lack of corporate social responsibility which have attracted a lot of attention in recent years. Through these typical cases, we can see that the corporate stakeholders (including employees, creditors, etc.) The disadvantage of protecting the rights and interests of consumers, etc. In the final analysis, these problems are due to the ineffectiveness or even absence of the existing corporate social responsibility restraint mechanism in China. Based on this, the author once again turned his eyes to foreign countries to explore the legal provisions and policy guidance of the United States, Germany, the Netherlands, Japan and other countries that have great significance for reference. Finally, according to the situation of our country, the paper puts forward a reasonable mechanism construction scheme for the realization of corporate social responsibility in our country. In addition, the feasibility of corporate social responsibility mechanism is also discussed at the end of the article.
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：D920.4;F270
本文編號：2278299
[Abstract]:Since the establishment of the theory of corporate social responsibility in the twenties and thirties, the discussion on this topic has never stopped. With the introduction of western advanced achievements by Chinese scholars, the concept of corporate social responsibility has gradually been well known and accepted by people in the country. In the incessant debate, we have crossed the period of argumentation on the preservation and abolition of social responsibility system. Turn into a new era of exploring how to realize social responsibility. The theory of corporate social responsibility, as the product of western economic development, is undoubtedly foreign to us. Because of the lack of the western development and evolution process for nearly a hundred years, although after many years of discussion and research, the structure of corporate social responsibility in China presents unsatisfactory performance, both from the ideological and institutional point of view. Compared with foreign countries, the theory of our country makes the construction of the whole system appear not perfect. The purpose of this paper is to evaluate and review the existing theories of corporate social responsibility in China, compare with the advanced experience of foreign countries, and combine the performance of Chinese companies in the process of fulfilling social responsibility. This paper tries to construct the realization mechanism of corporate social responsibility in accordance with the reality of our country. Through the analysis of Chinese scholars' discussion on social responsibility, it is not difficult to see that there are some problems, such as copying western theory excessively, ignoring the actual situation of our country, not knowing the connotation of society, and so on. Therefore, the author first attempts to review the existing theories of our country, combine the development course of the corporate social responsibility thought, clarify the real connotation of the corporate social responsibility theory, and then put forward the new concept of social responsibility, which adapts to the current situation of the development of the company in our country. In order to establish the realization mechanism of corporate social responsibility theoretical protection. In the study of the origin, evolution and development of the western social responsibility thought, we can clearly see that this theory and its system construction play an extremely critical role in the development of the company and even the progress of the national economy and society as a whole. However, in contrast to the actual development of Chinese companies, the author thinks that copying the western theoretical system and even imitating the relevant legal mechanisms of social responsibility in foreign countries obviously does not fully adapt to the local resources of our country. Therefore, it is the focal point of the theory and reality of corporate social responsibility to try to construct the realization mechanism of social responsibility which adapts to the situation of our country. In the main part of the article, we cite some domestic cases of lack of corporate social responsibility which have attracted a lot of attention in recent years. Through these typical cases, we can see that the corporate stakeholders (including employees, creditors, etc.) The disadvantage of protecting the rights and interests of consumers, etc. In the final analysis, these problems are due to the ineffectiveness or even absence of the existing corporate social responsibility restraint mechanism in China. Based on this, the author once again turned his eyes to foreign countries to explore the legal provisions and policy guidance of the United States, Germany, the Netherlands, Japan and other countries that have great significance for reference. Finally, according to the situation of our country, the paper puts forward a reasonable mechanism construction scheme for the realization of corporate social responsibility in our country. In addition, the feasibility of corporate social responsibility mechanism is also discussed at the end of the article.
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：D920.4;F270
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