基于相关利益者理论的企业社会责任层次模型  

Study on Hierarchical Structure Model of Corporate Social Responsibility based on Stakeholder Theory

作　　者：金文莉[1] 

机构地区：[1]中南财经政法大学武汉学院湖北武汉430079

出　　处：《财会通讯（下）》2012年第2期103-107,161,共5页Communication of Finance and Accounting

摘　　要：本文将企业社会责任理论与相关利益者理论全面结合,依据社会责任与企业关系的紧密程度将企业社会责任划分为三个层次:第一层是基本社会责任,包括对股东负责,善待员工;第二层是中级社会责任,包括协调好与消费者、供应商、行业协会、政府和社区等的关系;第三层是高级社会责任,从而建立起企业社会责任层次模型,进而分析我国企业在履行这三个层次的社会责任过程中要充分认识并着力解决的问题。This paper combines corporate social responsibility with stakeholder theory,and divide corporate social responsibility into three levels which is called hierarchical structure model of corporate social responsibility.The first level is basic social responsibilities for shareholders and employees.The second level is middle social responsibility,including coordinating with consumers,suppliers,environment and government.The third level is top social responsibilities for charities and public welfare.Furthermore we analyze some problems of social responsibility faced by Chinese corporations.

关 键 词：企业社会责任 相关利益者理论 层次模型 

分 类 号：F270[经济管理—企业管理]