资本利益相关者视角下的企业社会责任研究  

Study on social responsibility of enterprises from perspective of capital stakeholders

作　　者：侯巧铭[1] 段家菊[2] 赵玥[1] 王德武[1] 

机构地区：[1]沈阳工业大学管理学院,沈阳110870 [2]沈阳工业大学财务处,沈阳110870

出　　处：《沈阳工业大学学报（社会科学版）》2011年第2期105-107,共3页Journal of Shenyang University of Technology(Social Sciences)

基　　金：辽宁省社会科学界联合会课题(2009lslktglx-45)

摘　　要：从资本利益相关者视角对企业社会责任进行研究,按照向企业投入资本的形态不同,将企业利益相关者分为财务资本利益相关者、人力资源资本利益相关者、市场资本利益相关者、社会资本利益相关者、生态资本利益相关者。从资本的角度分析,履行企业社会责任短期内可能会增加企业成本,但长期来看终会提高企业声誉和社会形象、提高顾客忠诚度、获得社会支持、有利于环境保护等,实现企业与其利益相关者的共赢,从而获得可持续发展的竞争优势,积累企业的各种资本,提高市场竞争力,有利于社会的可持续与和谐发展。The social responsibility of enterprises is studied from perspective of capital stakeholders. According to the different capital forms invested into enterprises, the stakeholders of enterprises are devided into financial capital stakeholder, human resources capital stakeholder, market capital stakeholder, social capital stakeholder, and ecological capital stakeholder. From the perspective of capital, to perform the social responsibility of enterprises may increase the enterprise costs in the short term, but it will improve the reputation and social image of enterprises, enhance the loyalty of customers, acquire the support of society, and benefit the environment protection, etc. in the long term. Therefore, these will realize the win-win result of enterprises and its capital stakeholders, so as to achieve the competitive advantage of sustainable development, accumulate the various capitals of enterprises, improve the market competitiveness, and benefit the sustainable and harmonious development of society.

关 键 词：资本 利益相关者 社会责任 财务资本 人力资本 市场资本 社会资本 生态资本 

分 类 号：C939[经济管理—管理学]