基于成本效益视角的企业社会责任研究  

On Corporate Social Responsibility from the Perspective of Cost and Benefit

作　　者：刘恋[1] 刘胜 

机构地区：[1]中国人民大学商学院,北京100872 [2]中科招商,北京100029

出　　处：《天津商业大学学报》2012年第5期37-41,共5页Journal of Tianjin University of Commerce

基　　金：中国人民大学科学研究基金"制度环境;政治关系和企业社会责任"(12XNH227)

摘　　要：企业如何在保持各项业务稳健发展的同时积极承担社会责任并促进社会和谐发展这一问题日益成为理论和实务工作者的关注焦点。企业应该在考虑其履行社会责任的成本和效益的基础上,努力做到在追求经济利益的同时承担更多的社会责任。本文尝试以企业成本效益为出发点对企业社会责任进行分析。At present, how enterprises could maintain stable and sound development and positively assume social responsibility to promote social harmony has become the focus of attention of theoretical and practical operators. Taking into consideration the cost and benefit to fulfill social responsibility, enterprises should strive to assume more social responsibility in the pursuit of economic interests. Starting from the cost and benefit of enterprises, this article tries to analyze corporate social responsibility.

关 键 词：企业社会责任 成本 效益 

分 类 号：F276[经济管理—企业管理]