基于可持续发展理念视角的企业社会责任  

Corporate Social Responsibility on the basis of the Conception of Sustainable Development in the Pluralistic Perspective

作　　者：陈文军[1] 乐烨华[2] 

机构地区：[1]南京师范大学金陵女子学院,江苏南京210097 [2]同济大学经济与管理学院,上海200092

出　　处：《财会通讯（下）》2010年第3期127-131,161,共5页Communication of Finance and Accounting

摘　　要：在全球化的背景下,企业社会责任的潮流已不可逆转。企业由"经济人"到"社会人"的转变,早超越了一种简单的身份变更模式,而是一种从理念至行为、彻头彻尾的蜕变。企业以责任财富观来力促内部"经济"与外部"经济",通过自觉地履行经济责任、法律责任、道德责任和慈善责任,进而促进社会的可持续发展。但在"看不见的手"的引导下,一些企业往往会抵不住利益的诱惑,用自身的永续发展换取一时的经济效益,同时也给整个社会造成了极大的不和谐。本文基于可持续发展的理念,从福利经济学、社会责任会计学、企业所得税法和博弈论四个视角对企业社会责任进行分析,并为企业社会责任的履行和可持续发展的保障提出相关建议。Under the background of globalization and the expectation of the government and public,a growing number of enterprises join into the queue of social citizens,so the trend of corporate social responsibility is irreversible.The transformation from economic entity to social entity is a thorough change from ideology to behavior,rather than a simple change of identification.These enterprises try their utmost to achieve both internal and external efficiency,become prominent corporate citizens,and further improve the sustainable development of the society,by completion of economic,legal,moral and philanthropy responsibilities.However,under the guidance of an invisible hand,some enterprises usually can not withstand the benefit temptation,and exchange their sustainable development for temporary economic effectiveness,which makes the whole society a terrible disharmony.Therefore,this paper on the basis of sustainable development idea,analyzes corporate social responsibility from such four aspects as welfare economics,social responsibility accounting,enterprise income tax law and game theory,and come up with some feasible suggestions on the realization of corporate social responsibility and sustainable development.

关 键 词：企业社会责任 可持续发展 企业公民 

分 类 号：F270[经济管理—企业管理]