企业社会责任的内生化研究  

Probe into the Endogenous Corporate Social Responsibility

作　　者：许罗丹[1] 龚程[1] 

机构地区：[1]中山大学岭南学院,广东广州510275

出　　处：《国际经贸探索》2010年第5期73-79,共7页International Economics and Trade Research

基　　金：广东省人文社科研究项目(211303_2050205)

摘　　要：企业社会责任问题引起了社会各界广泛关注,对企业发展产生的深远影响将超过一些国际条例和政府的影响,促使企业经营理念发生根本变化。企业社会责任内部化对以前社会责任认识的更新,从内生化角度来看,履行企业社会责任的投入及成本构成了产品成本的一部分,从而改变了企业生产函数及利润函数的影响变量。Corporate social responsibility （CSR） has been receiving great concerns from the general public. Its influence over the development of businesses will be even bigger than that of a number of other international regulations, which will force the philosophy of business management to change dramatically. The study moves one step further to look at the inside of business operation, and to identify the linkage between its cost inputs and its outputs. It suggests that businesses should take CSR as their necessary costs if they want to maintain a sustainable growth.

关 键 词：社会责任 企业社会责任 内生化 

分 类 号：F270[经济管理—企业管理]