企业社会责任:基于IUO范式的研究  

Research on CSR Based on IUO Framework

作　　者：戴锦[1] 陈亚光[1] 

机构地区：[1]大连交通大学管理学院,辽宁大连116028

出　　处：《江西农业大学学报（社会科学版）》2013年第1期85-91,共7页Journal of Jianxi Agricultural University :Social Sciences Edition

基　　金：教育部高校人文社会科学项目(09YJC790282);辽宁省社会科学规划基金重点项目(L09AJL001)

摘　　要：在企业社会责任问题上的各种分歧主要源于缺乏一个比较合理的责任分析范式。从"责任"的基本含义出发,提出一个基于责任追究者-责任承担者-责任对象的责任分析范式——IUO责任分析范式,并利用这一范式对企业社会责任概念的合理性和责任内涵进行界定,重点指出企业社会责任是企业向股东之外的其他社会成员履行的与道德规范有关的企业责任。The differences on CSR concept mainly results from the lack of a reasonable analytical frame- work on responsibility. In view of the fundamental meaning of responsibility, this thesis tries to put forward a new analytica! framework on CSR based on responsibility inquirer- responsibility undertaker - responsibility object framework - IUO framework. According to IUO framework, the thesis explains and defines the reason- ableness and connotation of CSR, and emphasizes the idea that CSR is one kind of corporate social responsibil- ities which should be performed for other social members apart from the shareholders and is relevant to ethics.

关 键 词：企业责任 企业社会责任 企业经济责任 

分 类 号：F272[经济管理—企业管理]