論公司社會責(zé)任的實現(xiàn)途徑
發(fā)布時間：2018-10-13 09:24
【摘要】： 公司社會責(zé)任的理論最早起源于美國和德國,真正意義上的公司社會責(zé)任理論起源于二十世紀(jì)三十年代的美國,是涉及經(jīng)濟學(xué)、法學(xué)、管理學(xué)等眾多學(xué)科領(lǐng)域的一個重要理論,其主要是為了緩解隨著公司規(guī)模不斷擴大而帶來的一些社會問題,如環(huán)境保護問題、社會公益等問題,以此來協(xié)調(diào)公司和社會的關(guān)系。國內(nèi)外學(xué)術(shù)界對此問題的爭論也很多,也出現(xiàn)了許多有益的研究成果�，F(xiàn)在許多國家對如何實現(xiàn)公司的社會責(zé)任在法律上做了明確規(guī)定。我國《公司法》第五條第一款也規(guī)定：公司從事經(jīng)營活動,必須遵守法律、行政法規(guī),遵守社會公德、商業(yè)道德,誠實守信,接受政府和社會公眾的監(jiān)督,承擔(dān)社會責(zé)任。但該款只是對公司需要承擔(dān)社會責(zé)任做了原則性的規(guī)定,并沒有規(guī)定具體的措施。 筆者結(jié)合當(dāng)今學(xué)界研究的現(xiàn)實情況對公司社會責(zé)任理論做了進一步地探討,結(jié)合我國的現(xiàn)狀,對照國外研究情況,對公司社會責(zé)任實現(xiàn)的途徑做了一些研究。 首先從公司社會責(zé)任的歷史淵源說起,通過對公司社會責(zé)任的概念、公司社會責(zé)任的主體的論述對公司社會責(zé)任有一個基本的認識。其次從公司市場的發(fā)展、公司承擔(dān)社會責(zé)任的法學(xué)理論依據(jù)、社會利益理論、權(quán)利義務(wù)統(tǒng)一、利益相關(guān)人理論、經(jīng)濟分析等角度入手論述了公司責(zé)任理論。再次筆者詳細介紹了公司社會責(zé)任的內(nèi)容,主要包括對職工、消費者、債權(quán)人、社區(qū)、環(huán)境、社會公益的社會責(zé)任。筆者還對英國、美國家及德國和日本等國家關(guān)于公司社會責(zé)任的實現(xiàn)途徑做了介紹。 最后介紹我國公司社會責(zé)任實現(xiàn)途徑的立法現(xiàn)狀,并針對我國是實際國情,對完善我國公司社會責(zé)任的實現(xiàn)途徑提出了以下幾點建議：通過公司社會道德責(zé)任標(biāo)準(zhǔn)、職工參股并參與公司管理制度實現(xiàn)對職工的社會責(zé)任；通過完善產(chǎn)品召回制度、消費者監(jiān)督制度實現(xiàn)公司對產(chǎn)品購買者的社會責(zé)任；通過金融機構(gòu)參與公司監(jiān)管實現(xiàn)對公司主要債權(quán)人利益的保護；通過完善對環(huán)境保護、社會公益等問題的立法實現(xiàn),來保障公司對其社會責(zé)任的實現(xiàn)。
[Abstract]:The theory of corporate social responsibility originated in the United States and Germany. The real theory of corporate social responsibility originated in the United States in the 1930s. It is an important theory involving many disciplines such as economics, law, management and so on. Its main purpose is to alleviate some social problems, such as environmental protection, social public welfare and so on, which are brought by the continuous expansion of the company's scale, so as to coordinate the relationship between the company and the society. There are a lot of arguments about this issue in the academic circles at home and abroad, and many useful research results have also appeared. Many countries now have clear legal provisions on how to achieve corporate social responsibility. The first paragraph of Article 5 of the Company Law of our country also stipulates that when a company engages in business activities, it must abide by the laws, administrative regulations, social morality, business morality, honesty and trustworthiness, accept the supervision of the government and the public, and bear social responsibility. But this paragraph only makes the principle stipulation to the company to undertake the social responsibility, and does not prescribe the concrete measure. The author makes a further discussion on the theory of corporate social responsibility in light of the current situation of academic research, and makes some studies on the ways to realize corporate social responsibility in the light of the present situation of our country and the foreign research situation. First of all, from the historical origin of corporate social responsibility, through the concept of corporate social responsibility, the main body of corporate social responsibility has a basic understanding of corporate social responsibility. Secondly, it discusses the theory of corporate responsibility from the perspective of the development of the company market, the legal theoretical basis of corporate social responsibility, the theory of social interests, the unity of rights and obligations, the theory of stakeholders and economic analysis. Thirdly, the author introduces the content of corporate social responsibility in detail, including social responsibility for workers, consumers, creditors, community, environment, social welfare. The author also introduces the ways to realize CSR in Britain, America, Germany and Japan. Finally, it introduces the legislation status of the way to realize corporate social responsibility in our country, and in view of the actual situation of our country, puts forward the following suggestions to perfect the way of realizing corporate social responsibility in our country: through the standard of corporate social moral responsibility, Staff and workers participate in the company management system to realize the social responsibility to the staff and workers, through perfecting the product recall system, the consumer supervision system realizes the company's social responsibility to the product buyer; Through the participation of financial institutions in corporate supervision to protect the interests of the main creditors of the company, through the improvement of environmental protection, social welfare and other issues of legislation to protect the realization of corporate social responsibility.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：D912.29;F270
本文編號：2268091
[Abstract]:The theory of corporate social responsibility originated in the United States and Germany. The real theory of corporate social responsibility originated in the United States in the 1930s. It is an important theory involving many disciplines such as economics, law, management and so on. Its main purpose is to alleviate some social problems, such as environmental protection, social public welfare and so on, which are brought by the continuous expansion of the company's scale, so as to coordinate the relationship between the company and the society. There are a lot of arguments about this issue in the academic circles at home and abroad, and many useful research results have also appeared. Many countries now have clear legal provisions on how to achieve corporate social responsibility. The first paragraph of Article 5 of the Company Law of our country also stipulates that when a company engages in business activities, it must abide by the laws, administrative regulations, social morality, business morality, honesty and trustworthiness, accept the supervision of the government and the public, and bear social responsibility. But this paragraph only makes the principle stipulation to the company to undertake the social responsibility, and does not prescribe the concrete measure. The author makes a further discussion on the theory of corporate social responsibility in light of the current situation of academic research, and makes some studies on the ways to realize corporate social responsibility in the light of the present situation of our country and the foreign research situation. First of all, from the historical origin of corporate social responsibility, through the concept of corporate social responsibility, the main body of corporate social responsibility has a basic understanding of corporate social responsibility. Secondly, it discusses the theory of corporate responsibility from the perspective of the development of the company market, the legal theoretical basis of corporate social responsibility, the theory of social interests, the unity of rights and obligations, the theory of stakeholders and economic analysis. Thirdly, the author introduces the content of corporate social responsibility in detail, including social responsibility for workers, consumers, creditors, community, environment, social welfare. The author also introduces the ways to realize CSR in Britain, America, Germany and Japan. Finally, it introduces the legislation status of the way to realize corporate social responsibility in our country, and in view of the actual situation of our country, puts forward the following suggestions to perfect the way of realizing corporate social responsibility in our country: through the standard of corporate social moral responsibility, Staff and workers participate in the company management system to realize the social responsibility to the staff and workers, through perfecting the product recall system, the consumer supervision system realizes the company's social responsibility to the product buyer; Through the participation of financial institutions in corporate supervision to protect the interests of the main creditors of the company, through the improvement of environmental protection, social welfare and other issues of legislation to protect the realization of corporate social responsibility.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：D912.29;F270
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