利益相关者理论在企业社会责任建设中的作用  

Application of Stakeholder Theory in the Building of Corporate Social Responsibility

作　　者：胡谷乔[1] 王希利[1] 

机构地区：[1]广州市广播电视大学,广东广州510091

出　　处：《广州广播电视大学学报》2009年第2期80-84,共5页Journal of Guangzhou Open University

摘　　要：本文简要地介绍了企业社会责任理念在西方的演进历程和在当代中国对和谐社会建设的现实意义,分析了企业社会责任这个概念在实践操作性层面上存在的缺陷和不足,论证了利益相关者概念在实践操作性层面上有助于弥补其这一缺陷。This paper gives a brief introduction to the concept of corporate social responsibility(CSR),its historical evolution in the West and its practical significance for constructing a harmonious society in modern China.The defects and shortcomings of this concept for practical use are analyzed in detail,however,it is argued that they can be remedied in operational practice when this concept and the concept of stakeholder are integrated.

关 键 词：企业社会责任 利益相关者 实践操作性 

分 类 号：F270[经济管理—企业管理]