论企业社会责任与盈利性目标的统一  

Discussion on the Unification of An Enterprise's Social Responsibility and Profit Goal

作　　者：张自巧[1] 

机构地区：[1]洛阳理工学院经济工程系,河南洛阳471023

出　　处：《洛阳工业高等专科学校学报》2007年第3期34-36,55,共4页Journal of Luoyang Technology College

摘　　要：有关企业社会责任的理论探讨一直是理论界的一个热点。从实践出发认为不能简单地否认企业追求利润最大化目标的一元性,但同时企业履行社会责任与其盈利性目标并非是完全对立的关系,两者在一定条件是统一和互相促进的关系。只有在理论上承认企业目标的一元性,认识到企业盈利性目标与履行社会责任既对立又统一的关系,才能更好地指导实践。The theoretical discussion on an enterprise＇s social responsibility is always a heated topic for scholars. This article embarks from the practical thought that we cannot simply deny the unitary nature of enterprise pursuing the maximization of profit, but simultaneously this goal is by no means completely opposes to its undertaking social responsibility. They＇re unified and mutual promoting under certain conditions. Only by acknowledging the unitary nature of the business goal, and realizing the relation between enterprise＇s profit goal and the fulfillment of its social responsibility which is both conflicting and unified, we can then better instruct practice.

关 键 词：盈利性目标 社会责任 统一 

分 类 号：F279.23[经济管理—企业管理]