唯自愿原则企业社会责任观对中国企业建设的影响  

Reviews on Corporate Social Responsibility (CSR) Based Solely on Voluntary Principle and Chinese CSR Construction

作　　者：张衔[1] 谭克诚[1] 

机构地区：[1]四川大学经济学院,教授四川成都610064

出　　处：《学术月刊》2014年第12期33-40,共8页Academic Monthly

基　　金：国家社科基金重大招标项目"贯彻科学发展观;构建社会主义和谐社会的微观基础研究"(ZD07&003);四川大学"985工程"三期项目"中国经济科学发展研究"资助

摘　　要：基于功利主义的唯自愿原则的企业社会责任观掌握了较大的话语权,并对当代企业责任理念产生了深刻影响。企业社会责任从其正式提出伊始就带有强烈的功利主义色彩,在其理论演化过程中也始终坚持了以企业自愿为中心,以利润为目标的论证导向,而该趋势在全球化的进程中有愈演愈烈之势。企业社会责任理念在中国的广泛传播不过十几年的时间。由于相关研究起步较晚,中国在推广企业社会责任的过程中大量借鉴了西方主流企业社会责任理论、方法甚至相关守则和标准,对中国企业社会责任的理论研究、实践活动乃至相关政策设计造成了不利影响。鉴于唯自愿原则的企业社会责任观在解决理论和实际问题时存在的重大缺陷,走出企业社会责任的认识误区,建立有效的企业社会责任监督约束机制,改变功利主义的唯自愿原则的企业社会责任观是当务之急。CSR idea based solely on voluntary principle has drawn a deep impact on nowadays CSR concept and serve as a key factor to understand the controversies raised from this field .In this paper , we reviewed on the formation of the voluntary principle and its present pattern .It is clearly that from the beginning till now ,many CSR concept has strongly adhered to the voluntary principle and is totally profit-oriented.This trend is growing more and more obvious and becoming popular though the process of globalization. We argue that the voluntary principle has made the CSR a mere formality ,which is far from meeting the demands required by society. Moreover, Chinese CSR construction has deeply influenced by the voluntary principle by exclusively drawing lessons from .U.S, which made our academic research a rediscovery and reapplication of the already found controversies in western CSR academia and our CSR polices a pure formality. We suggest that, in order to get over with the dilemma caused by voluntary ,it is necessary to overcome the side effect of the western mainstream CSR idea and introduce compulsory responsibility into the CSR dimensions.

关 键 词：企业社会责任 唯自愿原则 困境 中国企业社会责任建设 

分 类 号：C93[经济管理—管理学]