论我国公司社会责任的实现机制
发布时间:2018-10-18 06:35
【摘要】:自二十世纪二三十年代公司社会责任理论创立以来,关于这一话题的讨论始终没有停歇。随着我国学者对西方先进成果的引进,公司社会责任理念已渐渐为国人熟知和接受,在不绝于耳的争论声中,我们已经跨越了关于社会责任制度存废的论证时期,转而进入探究社会责任如何实现的新时代。 公司社会责任理论作为西方经济发展的产物,对于我们来说无疑属于舶来品。由于缺少了西方长达近百年的发展演化过程,尽管经过了许多年的讨论研究,但无论从思想上还是从制度上看,我国公司社会责任的构造都呈现出不尽人意的表现。与国外相比我国的此项理论以致整个制度体系的建构都显得不甚完善。 本文旨在通过对国内现有公司社会责任理论的评析与检讨,对照国外先进经验,结合我国公司在履行社会责仟过程中的表现,尝试构建符合我国现实情况的公司社会责任实现机制。 通过对我国学者关于社会责任问题论述的分析,不难看出其中存在诸如过度照搬西方理论、忽视我国实际情况、社会则任内涵不清、认定标准不明确等等问题。因此笔者试图首先对我国现有理论进行检讨,结合公司社会责任思想的发展历程,明确公司社会责任理论的真正内涵,进而提出适应我国公司发展现状的社会责仟的崭新概念,以求建立公司社会责任实现机制的理论保障。 在对西方社会责任思想起源、演变、发展的研读中,我们可以清楚地看到这一理论及其制度构建对公司的发展乃至整个国民经济社会的进步都具有极为关键的作用。但对照我国公司现实发展情况,笔者认为照搬西方的理论体系甚至效仿国外社会责任相关法律机制显然并不完全适应我国的本土资源。故而尝试构建适应我国国情的社会责任实现机制才是公司社会责任理论现实研究的重点之所在。 文章主体部分引用了近年来关注度颇高的国内部分公司社会责任缺失案例,通过这些典型案例暴露出的种种问题,我们看到的是公司利益相关者(包括公司员工、债权人、消费者等)权益保护的不利。而这些问题归根结底都源于我国现有公司社会责任约束机制的效力低下甚至缺位。基于此,笔者再次将目光转向国外,发掘美国、德国、荷兰、日本等国家极具借鉴意义的法律规定和政策导向,并最终结合我国国情提出我国公司社会责任实现的合理机制构建方案。 另外,对于公司社会责任实现机制的可行性在文章结尾部分亦有所论述。
[Abstract]:Since the establishment of the theory of corporate social responsibility in the twenties and thirties, the discussion on this topic has never stopped. With the introduction of western advanced achievements by Chinese scholars, the concept of corporate social responsibility has gradually been well known and accepted by people in the country. In the incessant debate, we have crossed the period of argumentation on the preservation and abolition of social responsibility system. Turn into a new era of exploring how to realize social responsibility. The theory of corporate social responsibility, as the product of western economic development, is undoubtedly foreign to us. Because of the lack of the western development and evolution process for nearly a hundred years, although after many years of discussion and research, the structure of corporate social responsibility in China presents unsatisfactory performance, both from the ideological and institutional point of view. Compared with foreign countries, the theory of our country makes the construction of the whole system appear not perfect. The purpose of this paper is to evaluate and review the existing theories of corporate social responsibility in China, compare with the advanced experience of foreign countries, and combine the performance of Chinese companies in the process of fulfilling social responsibility. This paper tries to construct the realization mechanism of corporate social responsibility in accordance with the reality of our country. Through the analysis of Chinese scholars' discussion on social responsibility, it is not difficult to see that there are some problems, such as copying western theory excessively, ignoring the actual situation of our country, not knowing the connotation of society, and so on. Therefore, the author first attempts to review the existing theories of our country, combine the development course of the corporate social responsibility thought, clarify the real connotation of the corporate social responsibility theory, and then put forward the new concept of social responsibility, which adapts to the current situation of the development of the company in our country. In order to establish the realization mechanism of corporate social responsibility theoretical protection. In the study of the origin, evolution and development of the western social responsibility thought, we can clearly see that this theory and its system construction play an extremely critical role in the development of the company and even the progress of the national economy and society as a whole. However, in contrast to the actual development of Chinese companies, the author thinks that copying the western theoretical system and even imitating the relevant legal mechanisms of social responsibility in foreign countries obviously does not fully adapt to the local resources of our country. Therefore, it is the focal point of the theory and reality of corporate social responsibility to try to construct the realization mechanism of social responsibility which adapts to the situation of our country. In the main part of the article, we cite some domestic cases of lack of corporate social responsibility which have attracted a lot of attention in recent years. Through these typical cases, we can see that the corporate stakeholders (including employees, creditors, etc.) The disadvantage of protecting the rights and interests of consumers, etc. In the final analysis, these problems are due to the ineffectiveness or even absence of the existing corporate social responsibility restraint mechanism in China. Based on this, the author once again turned his eyes to foreign countries to explore the legal provisions and policy guidance of the United States, Germany, the Netherlands, Japan and other countries that have great significance for reference. Finally, according to the situation of our country, the paper puts forward a reasonable mechanism construction scheme for the realization of corporate social responsibility in our country. In addition, the feasibility of corporate social responsibility mechanism is also discussed at the end of the article.
【学位授予单位】:山东大学
【学位级别】:硕士
【学位授予年份】:2011
【分类号】:D920.4;F270
本文编号:2278299
[Abstract]:Since the establishment of the theory of corporate social responsibility in the twenties and thirties, the discussion on this topic has never stopped. With the introduction of western advanced achievements by Chinese scholars, the concept of corporate social responsibility has gradually been well known and accepted by people in the country. In the incessant debate, we have crossed the period of argumentation on the preservation and abolition of social responsibility system. Turn into a new era of exploring how to realize social responsibility. The theory of corporate social responsibility, as the product of western economic development, is undoubtedly foreign to us. Because of the lack of the western development and evolution process for nearly a hundred years, although after many years of discussion and research, the structure of corporate social responsibility in China presents unsatisfactory performance, both from the ideological and institutional point of view. Compared with foreign countries, the theory of our country makes the construction of the whole system appear not perfect. The purpose of this paper is to evaluate and review the existing theories of corporate social responsibility in China, compare with the advanced experience of foreign countries, and combine the performance of Chinese companies in the process of fulfilling social responsibility. This paper tries to construct the realization mechanism of corporate social responsibility in accordance with the reality of our country. Through the analysis of Chinese scholars' discussion on social responsibility, it is not difficult to see that there are some problems, such as copying western theory excessively, ignoring the actual situation of our country, not knowing the connotation of society, and so on. Therefore, the author first attempts to review the existing theories of our country, combine the development course of the corporate social responsibility thought, clarify the real connotation of the corporate social responsibility theory, and then put forward the new concept of social responsibility, which adapts to the current situation of the development of the company in our country. In order to establish the realization mechanism of corporate social responsibility theoretical protection. In the study of the origin, evolution and development of the western social responsibility thought, we can clearly see that this theory and its system construction play an extremely critical role in the development of the company and even the progress of the national economy and society as a whole. However, in contrast to the actual development of Chinese companies, the author thinks that copying the western theoretical system and even imitating the relevant legal mechanisms of social responsibility in foreign countries obviously does not fully adapt to the local resources of our country. Therefore, it is the focal point of the theory and reality of corporate social responsibility to try to construct the realization mechanism of social responsibility which adapts to the situation of our country. In the main part of the article, we cite some domestic cases of lack of corporate social responsibility which have attracted a lot of attention in recent years. Through these typical cases, we can see that the corporate stakeholders (including employees, creditors, etc.) The disadvantage of protecting the rights and interests of consumers, etc. In the final analysis, these problems are due to the ineffectiveness or even absence of the existing corporate social responsibility restraint mechanism in China. Based on this, the author once again turned his eyes to foreign countries to explore the legal provisions and policy guidance of the United States, Germany, the Netherlands, Japan and other countries that have great significance for reference. Finally, according to the situation of our country, the paper puts forward a reasonable mechanism construction scheme for the realization of corporate social responsibility in our country. In addition, the feasibility of corporate social responsibility mechanism is also discussed at the end of the article.
【学位授予单位】:山东大学
【学位级别】:硕士
【学位授予年份】:2011
【分类号】:D920.4;F270
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