我国企业社会责任体系的构建  

On Establishing Corporate Social Responsibility System in China

作　　者：刘文纲[1] 唐立军[1] 

机构地区：[1]北京工商大学商学院,北京100048

出　　处：《北京工商大学学报（社会科学版）》2009年第5期28-33,共6页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

基　　金：北京市哲学社会科学规划项目;北京市教育委员会社科计划重点项目"我国企业社会责任管理研究"(10142131301)

摘　　要：为推动我国企业社会责任活动的开展,需要建立完善企业社会责任体系。该体系不仅要反映各利益相关方的需要及我国经济社会发展现状,而且还要表明各社会责任要素之间的关系。由经济责任、法律责任、环境责任、文化伦理责任和社会公益责任等五个维度和基本责任、中级责任、高级责任三个层次构成的企业社会责任体系较好满足了上述要求。五个责任维度较好体现了各利益相关方的需要,而三个层次较好体现了企业与社会的相互依存关系,其中基本责任是企业生存之根本,中级责任与企业发展环境的改善密切相关,高级责任是企业自我裁量责任。促进就业、推动自主创新、推动行业竞争规则的建立、推动诚信商业文化的塑造等是具有中国特色的企业社会责任,但企业社会责任首先还是股东责任,保证股东利益是企业承担各种社会责任的基础。To promote the activities of improving the corporate social responsibilities in China, we need to establish a sound corporate social responsibility system, which not only reflects the demands of all stakeholders and China＇s real economic and social environment but also clearly describes the relationships between different responsibility factors. This research issues the corporate social responsibility system with five dimensions and three levels. Five responsibihty dimensions better meet the demands of all stakeholders. Three levels clearly describe the interdependent relationships between enterprises and society. The basic-level responsibility is the fundamental factor determining the survival of enterprise, the middle-level responsibility links with the improvement of development environment, and the senior responsibility is the kind of self-discretion responsibility. Improving employment, enhancing independent innovation, improving the foundation of industry competition rules and business culture of integrity, are all corporate social responsibihty with Chinese characteristics. But as the shareholder responsibility is the first corporate social responsibility, the guarantee of shareolders＇ interest is the basis for enterprises to undertake various social responsibilities.

关 键 词：企业社会责任(CSR) 体系 利益相关者 经济社会发展现状 

分 类 号：F270[经济管理—企业管理]