企业社会责任:国外理论演进及最新文献述评  

The Summary of Latest Literature on the Evolution of Overseas Corporate Social Responsibility

作　　者：于光平[1] 杨艺[2] 

机构地区：[1]山东经济学院信息管理学院,山东济南250014 [2]山东经济学院财政金融学院,山东济南250014

出　　处：《临沂师范学院学报》2006年第5期29-34,共6页Journal of Linyi Teachers' College

基　　金：教育部重大攻关项目(04JZD007);国家软科学研究计划项目(2004DGQ2D089)

摘　　要：企业社会责任是一个兼容的领域,这一领域内存有宽泛的边界、大量非集中的文献、多学科交叉的观点。关于企业承担社会责任,国外学术界主要持有传统经济价值和企业社会责任两大观点。基于企业决策过程完全理性的假设,传统观点认为企业的功能是经济性的,而经济价值是度量企业成功的惟一标准,企业目标就是利润最大化;而社会责任观点则明确指出企业要实现利润增加和价值提升,就必须主动承担与相关利益群体相应的社会责任。Corporate Social Responsibility(CSR) is a compatible field full of broad boundaries,massive sporadic literature and multidisciplinary overlapping viewpoints.There have been two mainstream theories in overseas academic circles,which are traditional economic value and corporate social responsibility as far as the studies of CSR is concerned.Based on the rational hypothesis of complete corporate decision-making process,the former believes that the pre-essential function of a corporate is economical efficiency;it is this economic value that measures whether it succeeds,and the primary objective is profit maximization with regard to its management.While the latter makes it clear that corporates have to undertake corresponding society responsibilities related to certain benefit communities on their own initiatives.

关 键 词：企业社会责任 相关利益者 财务绩效 评价综述 

分 类 号：F270-05[经济管理—企业管理]