美德、社会繁荣与企业社会责任——反思美德论的企业社会责任观  

Virtue,Social Flourish and Corporate Social Responsibility——Reflection on Virtuous Corporate Social Responsibility

作　　者：解本远 XIE Benyuan(School of Marxism,Capital Normal University,Beijing 100089)

机构地区：[1]首都师范大学马克思主义学院

出　　处：《中国人民大学学报》2018年第5期104-110,共7页Journal of Renmin University of China

基　　金：国家社会科学基金重大项目"我国诚信文化与社会信用体系建设研究"(15ZDA038)

摘　　要：美德论者基于目的论和以美德为中心这两个承诺为企业社会责任的合理性进行辩护,强调企业的目的是促进社会繁荣,而不是谋取利润;企业履行社会责任应当坚持以美德为中心,而不是以功利主义或者义务论的规则为中心。美德论者对企业实践的复杂性、美德的稳定性以及内驱力的考虑使得其企业社会责任观点具有合理性,但是,美德论者对美德的独立性以及多元性的坚持又使得其无法为企业社会责任提供充分辩护。Virtue theorists argue for corporate social responsibility from the point view of teleology and virtue-centered commitment. They insist that corporate purpose should be social flourish instead of making profits for shareholders and corporate social responsibility should be virtue-centered instead of principle-centered. Although it is reasonable that virtue theorists point out the complexity of corporate practice, the stability and driving force of virtue, virtue theorists still cannot argue for corporate social responsibility sufficiently because of their insistence on the dependence and plurality of virtue.

关 键 词：企业社会责任 社会繁荣 美德 规则 

分 类 号：F270[经济管理—企业管理]