企业社会责任视角下财权安排研究  

Corporate Social Responsibility from the Perspective of the Property Arrangements

作　　者：何威风[1] 

机构地区：[1]中南财经政法大学会计学院

出　　处：《武汉大学学报（哲学社会科学版）》2009年第6期800-804,共5页Wuhan University Journal：Philosophy & Social Science

基　　金：国家社会科学基金(09CJY015)

摘　　要：企业社会责任本质上是一种"契约要求权",是向企业投入了资源的各利益相关者在企业财权安排中的不同要求权,综合体现了企业正式契约和隐性契约的关系。企业社会责任视角下的财权安排既包括对债权人、股东与管理者之间以及控股股东与中小股东之间等正式制度安排,也包括更新价值理念、实施道德管理、塑造组织文化等非正式制度安排。The corporate social responsibility is essentially a ＂contract claim＂ devoted to the enterprise resources of all stakeholders in the enterprise property rights arrangements in the different requirements of rights, a comprehensive enterprise embodies the formal contract and the relationship between the invisible contract. Perspective of corporate social responsibility of the property under the arrangement including creditors, shareholders and managers, as well as between the shareholders and small shareholders holding between the formal institutional arrangements, including the updated values, the implementation of ethics management, shaping the organizational culture of informal institutional arrangements, etc.

关 键 词：企业社会责任 正式契约 隐性契约 财权安排 

分 类 号：F234.4[经济管理—会计学]