本文選題：企業(yè)社會(huì)責(zé)任 + 履行　； 參考：《電子科技大學(xué)》2015年碩士論文

【摘要】：經(jīng)濟(jì)社會(huì)中,不論是國(guó)有企業(yè)還是其它所有制企業(yè),承擔(dān)社會(huì)責(zé)任是不容推辭的事情,也是各界都在關(guān)注的事情,但是基于法律層面的企業(yè)社會(huì)責(zé)任概念則始終是模糊的,企業(yè)社會(huì)責(zé)任履行情況也尚無(wú)界定和評(píng)價(jià)標(biāo)準(zhǔn)。企業(yè)追求績(jī)效最大化無(wú)可厚非,但企業(yè)在實(shí)際經(jīng)營(yíng)中如何協(xié)調(diào)企業(yè)績(jī)效與企業(yè)社會(huì)責(zé)任的關(guān)系,成為我國(guó)企業(yè)可持續(xù)發(fā)展的難題。隨著經(jīng)濟(jì)全球化的不斷推進(jìn),企業(yè)面臨日益激烈的競(jìng)爭(zhēng),其內(nèi)外生存環(huán)境日益嚴(yán)峻,這使企業(yè)原本靠道德維系和守法底線履行的社會(huì)責(zé)任成本與企業(yè)收益之間更加對(duì)立。國(guó)有企業(yè)更是在近年來(lái)被推到風(fēng)口浪尖,企業(yè)為了追求其經(jīng)濟(jì)利益最大化,忽略或故意躲避企業(yè)社會(huì)責(zé)任,在經(jīng)營(yíng)中出現(xiàn)不道德行為,如產(chǎn)品質(zhì)量問(wèn)題、生態(tài)環(huán)境問(wèn)題等,這些行為對(duì)企業(yè)自身的發(fā)展和社會(huì)福利的提高都帶來(lái)了負(fù)外部性。某種情況下,這是目前國(guó)有企業(yè)主管部門(mén)重經(jīng)濟(jì)效益、重企業(yè)規(guī)�？己藱C(jī)制倒逼的結(jié)果。近年來(lái),雖然關(guān)于企業(yè)社會(huì)責(zé)任及其績(jī)效關(guān)系的理論研究不斷深入發(fā)展,但二者究竟以什么樣的方式產(chǎn)生影響,究竟處于何種關(guān)系仍然無(wú)法厘清,更缺乏標(biāo)準(zhǔn)、公認(rèn)的衡量方式。大多數(shù)研究還處在摸索階段,要么過(guò)于籠統(tǒng),要么過(guò)于簡(jiǎn)單,近年來(lái),隨著利益相關(guān)者理論的不斷發(fā)展,企業(yè)社會(huì)責(zé)任定義開(kāi)始變得清晰明了,為理論界研究企業(yè)社會(huì)責(zé)任及其績(jī)效關(guān)系提供了一種理論導(dǎo)向與切入點(diǎn)。本文通過(guò)對(duì)一個(gè)具體的企業(yè)——四川省紫坪鋪開(kāi)發(fā)公司履行社會(huì)責(zé)任方式方法和過(guò)程,將公司的公益功能視為提供公共品服務(wù)納入到社會(huì)責(zé)任內(nèi)容中,利用利益相關(guān)者理論將公司社會(huì)責(zé)任分為不同層次,分析不同層次的社會(huì)責(zé)任和利益相關(guān)者的關(guān)系,找出紫坪鋪開(kāi)發(fā)公司社會(huì)責(zé)任履行存在的問(wèn)題和原因,并提出國(guó)有企業(yè)有效履行社會(huì)責(zé)任的建議,從長(zhǎng)遠(yuǎn)來(lái)講是建立健全法治法規(guī),實(shí)現(xiàn)政企分開(kāi),加快企業(yè)管理體制和社會(huì)責(zé)任標(biāo)準(zhǔn)化建設(shè);從近期看通過(guò)定性和定量考核,將企業(yè)履行社會(huì)責(zé)任納入其經(jīng)營(yíng)業(yè)績(jī)考核體系,以期把社會(huì)責(zé)任和企業(yè)戰(zhàn)略發(fā)展目標(biāo)有機(jī)結(jié)合,為國(guó)有企業(yè)自覺(jué)履行社會(huì)責(zé)任并實(shí)現(xiàn)績(jī)效提升提供建議。論文研究過(guò)程中主要使用了文獻(xiàn)研究法、定性研究法、定量研究法等。本文主要?jiǎng)?chuàng)新點(diǎn)如下:(1)通過(guò)分析紫坪鋪公司社會(huì)責(zé)任的經(jīng)濟(jì)價(jià)值,解構(gòu)國(guó)有企業(yè)的利益相關(guān)者之間的關(guān)系。(2)發(fā)現(xiàn)國(guó)有企業(yè)現(xiàn)行管理制度和考核方法是造成企業(yè)履行社會(huì)責(zé)任存在越位和不足的根本原因。提出解決國(guó)有企業(yè)履行社會(huì)責(zé)任問(wèn)題法規(guī)和制度建設(shè)建議。(3)快速有效地改變國(guó)有企業(yè)社會(huì)履行社會(huì)責(zé)任存在問(wèn)題的方法是利用績(jī)效考核方法管理國(guó)有企業(yè)社會(huì)責(zé)任履行過(guò)程和結(jié)果。
[Abstract]:In the economic society, whether state-owned enterprises or other ownership enterprises, it is inevitable to assume social responsibility, and it is also a matter of concern from all walks of life, but the concept of corporate social responsibility based on the legal level is always vague. Corporate social responsibility performance has not been defined and evaluated. It is not wrong for enterprises to pursue the maximization of performance, but how to coordinate the relationship between corporate performance and corporate social responsibility in actual operation has become a difficult problem for the sustainable development of enterprises in our country. With the development of economic globalization, enterprises are facing more and more fierce competition, and their internal and external living environment is becoming increasingly severe, which makes the cost of social responsibility and the income of enterprises, which were originally maintained by morality and performed by the bottom line of abiding by the law, more antagonistic. In recent years, state-owned enterprises have been pushed to the top of the wave. In order to maximize their economic benefits, enterprises ignore or deliberately evade corporate social responsibility, and unethical behaviors occur in their management, such as product quality problems, ecological environmental problems, etc. These behaviors bring negative externalities to the development of enterprises and the improvement of social welfare. In some cases, this is the result of the current state-owned enterprise departments pay attention to economic efficiency and enterprise scale assessment mechanism. In recent years, although the theoretical research on the relationship between corporate social responsibility and its performance has been developing in depth, but in what way the two have an impact, what kind of relationship they are still unable to clarify, let alone the lack of standards. A generally accepted measure. Most studies are still in the exploratory stage, either too general or too simple. In recent years, with the continuous development of stakeholder theory, the definition of corporate social responsibility has become clear and clear. It provides a theoretical direction and breakthrough point for the theoretical research on corporate social responsibility and its performance relationship. Through the method and process of a specific enterprise, Sichuan Zipingpu Development Company to fulfill the social responsibility, the public welfare function of the company is regarded as the provision of public goods service into the content of social responsibility. Using stakeholder theory to divide corporate social responsibility into different levels, analyze the relationship between different levels of social responsibility and stakeholders, find out the problems and reasons of Zipingpu development company social responsibility performance. In the long run, it is necessary to establish and improve laws and regulations governing the rule of law, to separate government from enterprises, to speed up the construction of standardization of enterprise management system and social responsibility, and to pass qualitative and quantitative examinations in the near future. In order to combine the social responsibility with the strategic development goal of the enterprise, the paper puts forward some suggestions for the state-owned enterprises to fulfill their social responsibility consciously and to achieve the performance improvement by incorporating the social responsibility of the enterprise into its performance appraisal system in order to combine the social responsibility with the target of the strategic development. In the process of research, the paper mainly uses literature research method, qualitative research method, quantitative research method and so on. The main innovations of this paper are as follows: 1) by analyzing the economic value of the social responsibility of Zipingpu Company, Deconstructing the relationship between stakeholders of state-owned enterprises.) it is found that the current management system and assessment method of state-owned enterprises are the fundamental reasons for the offside and insufficiency of enterprises' social responsibility. To solve the problem of implementing the social responsibility of state-owned enterprises, the suggestion of law and system construction is put forward. The method to change the social responsibility of state-owned enterprises quickly and effectively is to manage the social responsibility of state-owned enterprises by using the method of performance appraisal. Any process and result of performance.
【學(xué)位授予單位】：電子科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：F270;F426.92

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