评价与强化企业社会责任探讨  

A Discussion of Evaluating and Strengthening Corporate Social Responsibility

作　　者：郭京福[1] 宇红[1] 董英南[1] 

机构地区：[1]大连民族学院经济管理学院,辽宁大连116600

出　　处：《学术交流》2008年第9期95-99,共5页Academic Exchange

基　　金：辽宁省社科规划基金资助项目(L07BJL011)

摘　　要：企业社会责任是指企业按照道德规范经营,在为经济发展做贡献的同时改善员工的生活质量,帮助实现所处社区甚至整个社会和环境的整体质量改善。结合目前实际应用,设计了一套简洁有效的企业社会责任的评价指标体系,该指标体系包含社会广泛关注的6个一级指标和30个二级指标,并对大连市200家企业进行了社会责任状况分析调查,国有企业的社会责任状况明显好于外资及私营企业,盈利能力差企业的社会责任状况明显低于盈利能力较好企业的社会责任状况。在"员工权益"这个指标上,很多企业并没有在员工加班时间支付额外工资。企业承担社会责任带来的竞争优势有员工忠诚、客户信任满意以及提升企业品牌等。在强化企业社会责任上要培养企业管理者的道德意识、加强政府引导和法律监管、公民监督以及培养企业家慈善捐助的热情等。Corporate social responsibility refers to operating a business in a manner that complies with moral regulations, contributes both to social progress and living qualities of employees, and to improving the quality of community, environment and whole society. The author, according to practical situations, designed a concise and effective index system to evaluate corporate social responsibility, including widely -concerned 6 first grade indexes and 3 second grade indexes. After investigating 200 corporations with the system, the paper got a conclusion： state- owned enterprises burden more social responsibility than foreign and private enterprises, and the responsibility of corporations with low profitability is obviously lower than that of enterprises with better profitability. In the “employees＇rights” index, many corporations pay no wages for extra working time. Taking more responsibility for society, enterprises can win more loyalty of employees, customer satisfaction and brand effect. In addition, the author holds corporations in strengthening their responsibility should foster managers’ ethics, government should enhance leading role and promote the supervisions of laws and citizens over corporations, and encourage entrepreneurs to devote themselves into philanthropies.

关 键 词：企业社会责任 竞争优势 利益相关者 

分 类 号：F270[经济管理—企业管理]