中国企业的社会责任评析:理论和现实  

CSR in China:Theory and Practice

作　　者：酒井正三郎 高纹[2] 

机构地区：[1]日本中央大学商学院 [2]南京审计学院经济学院,江苏南京211815

出　　处：《审计与经济研究》2009年第5期77-82,共6页Journal of Audit & Economics

摘　　要：上世纪80年代,西方国家的企业以股东利益最大化为目的的生产活动导致雇员的人权侵害、环境破坏和企业丑闻等诸多恶劣事件不断发生。针对这些损害社会的企业行为,国际社会大力提倡"企业的社会责任(CSR)"。CSR主张企业有义务向利益相关者履行信息披露责任;企业的经营活动不仅要守法而且必须将环境保护、慈善活动等对社会有益的内容纳入其经营战略中。在这样的背景下,中国政府制定了《关于中央企业履行社会责任的指导意见》,同时加快了CSR的实施及CSR报告书规范化的进程。但是,CSR在实施过程中也遇到了一些难题。The modern enterprises in the developed economies had pursued the share-holder profit-maximization until the 80＇s. However, the profit-pursuit caused such problems as employer＇s disregard for human rights, environmental destruction, and corporate scandals. CSR, i.e. , Corporate Social Responsibility, is such a philosophy that has come to be advocated to start the correction of anti-social actions of enterprises in question. Not only the stockholder, but also the employee, the community and consumers＇ interest should be considered. Enterprises have to accomplish accountability to the stake-holders, and to participate in the social contribution activities, including the philanthropy, and commitment to society as part of the business strategy. China has accomplished remarkable economic growth that has tremendous impact on the world economy, and taken the international rules and conventions to integrate itself into international community. In such a background, Chinese government has engaged in making and standardizing CSR Report for domestic enterprises. This paper will focus on the introduction and examination of CSR activities in China in relation to the CSR guidelines for the central SOEs （the State-owned Enterprises）, and point out the dilemma of CSR in Chinese current practice.

关 键 词：企业的社会责任 中央企业 指导意见 科学发展观 和谐社会 

分 类 号：F270[经济管理—企业管理]