企业社会风险控制研究  

Research on Corporate Social Risk Control

作　　者：张兆国[1] 刘永丽[1] 郑洁[1] 

机构地区：[1]华中科技大学管理学院,湖北武汉430074

出　　处：《财会通讯（下）》2010年第12期97-99,161,共3页Communication of Finance and Accounting

基　　金：教育部人文社会科学研究专项任务一般项目(项目编号:10YJA630212);中央高校基本科研业务费专项资金资助项目"利益相关者视角下企业社会责任;财务绩效与财务管理变革研究"(项目编号:2010MS142)的阶段性成果

摘　　要：随着企业社会责任的发展以及企业各利益相关者自我保护意识的增强,企业社会风险已成为企业面临的一种新风险。本文对这一问题进行了探讨,认为企业社会风险是企业忽视社会责任所承担的风险损失,它具有自利性、外部性内部化、复杂性、双损性和可控性等特征;要防范和控制企业社会风险,就必须参加强对企业社会责任的管理,包括管理控制和治理控制两部分内容。这些研究结论不仅在理论上有助于丰富企业社会责任研究的内容,而且在实践上有助于推动企业社会责任管理的发展。As the development of corporate social responsibility and the enhancement of stakeholders' self-protection awareness,corporate social risk has become a new risk that enterprises are facing.In this paper,we've discuss this issue.We define corporate social risk as a kind of lost when enterprises ignore their social responsibility.It has characteristics such as self-interesting,externality internalization,complexity,double damage and controllable,etc.In order to avoid and control the corporate social risk,the supervision of corporate social responsibility should be reinforced,including management control and governance control.Our research results do not only theoretically help enriching the research contents of corporate social responsibility,but also in practice help to promote the development of corporate social responsibility management.

关 键 词：企业社会责任 企业社会风险 管理控制 治理控制 

分 类 号：F270[经济管理—企业管理]