企业承担社会责任的动因及实现条件  

The Initiative and Conditions for the Realization of Corporate Social Responsibility

作　　者：辛晴[1] 綦建红[2] 

机构地区：[1]山东财政学院,山东济南250014 [2]山东大学经济学院,山东济南250100

出　　处：《华东经济管理》2008年第11期16-19,共4页East China Economic Management

摘　　要：企业承担社会责任,需要内部经济动力和外部利益相关者压力的共同作用。尽管现有研究已经证明,承担社会责任对于企业来说,有可能提高财务绩效,改善利益相关者管理,但是这种认识在我国企业界并不普遍。究其原因,缺乏将外部压力转化为内部动力的条件是造成我国企业社会责任缺失的首要因素。要实现这种转变,一要提供重复博弈的社会环境,二要解决社会责任信息不对称问题,三要建立有效的惩罚和约束机制。The realization of corporate social responsibility （CSR） is the result of both inner economic initiatives and external pressure from various stakeholders. Although it is proved by existing studies that CSR possibly helps to improve financial performance and amelio- rate stakeholder management, the idea has not been widely accepted by China＇s enterprises. The reason lies in the lack of mechanism to transform the external pressure to inner economic initiatives. Three conditions, namely providing social context for repetitive game, solving the problem of asymmetry information, establishing effective punishment and restriction mechanism, have to be fulfilled so as to achieve this transformation.

关 键 词：企业社会责任 动因 实现条件 

分 类 号：F270[经济管理—企业管理]