社会责任的契约分析:基于蒙牛和伊利的案例启示  

Contract Analysis of Corporate Social Responsibility:Evidence from Mengniu and Yili Cases

作　　者：杜兴强[1] 陈政[1] 

机构地区：[1]厦门大学管理学院,福建厦门361005

出　　处：《上海立信会计学院学报》2009年第5期86-96,共11页Journal of Shanghai Lixin University of Commerce

基　　金：教育部新世纪优秀人才项目(04-NCET-0596);国家社会科学基金项目(07CJY010)

摘　　要：以企业的契约分析为起点,通过三聚氰胺事件中的蒙牛和伊利两家公司的案例,首先对社会责任的性质进行解读,指出企业组织、市场和政府管制作为社会责任契约的履行机制存在互补性,并探讨了社会责任缺失的不利经济后果。其次,通过社会责任与业绩的关系分析,指出二者之间并不存在单一的正向或负向关系——业绩为社会责任提供动力但不能成为企业应否履行社会责任的行动标准,社会责任的履行需要企业、市场、政府管制多方面的互补与契合。继而构建了一个基本的模型,分析行业自律和政府监管在践行社会责任方面的各自特点。最后,分析了三聚氰胺事件中企业社会责任缺失的原因及建议,并进行理论反思。Based on the contract analysis of firm, the paper investigates Corporate Social Responsibility （CSR）through case study of Mengniu and Yili in Melamine Events. First, the paper points out that firm, market, and government regulation have respective defects as mechanism to fulfill the CSR contract by interpreting CSR from constract theory, and analyzes the negative economic consequences for not fulfiling CSR. Second, the paper suggests there is no consistently positive or negative relationship between CSR and performance. Financial performance offers good incentive but not good criteria for CSR, the fulfillment of CSR needs the firm, the market, and the government to function complementarily. Third, the paper pro- vides a basic model for analyzing the function of social responsibilities performed by government regulation and self-regulation. Finally, the paper analyzes the foundermental reasons for CSR default of firms in Melamine Events, offers some suggestions for practice, and makes a theory reflection.

关 键 词：公司社会责任 契约分析 经济后果 政府管制 行业自律 

分 类 号：F270[经济管理—企业管理]