企业社会责任与财务资源配置——来自丰田汽车公司的案例分析

发布时间：2018-06-25 05:29

本文选题：企业社会责任运动 + 财务资源配置　；参考：《财务与会计》2009年18期

【摘要】：20世纪90年代以来,在全球范围内掀起了一场企业社会责任运动。其核心内容是各国政府、政府间组织或非政府间组织通过修订公司法、破产法、劳动合同法、环境保护法、消费者权益保护法等法律法规以及制定有关企业社会责任和企业治理的规则和标准,来强化企业的社会责任意识,促使企业承担社会责任,保护各利益相关者的利益及自然环境。我国政府十分重视企业社会责任问题,近年来相继出台了一系列法律法规及标准,如2002年颁布的《上市公司治理准则》、2005年颁布的《企业社会责任标准》、2006年新修订的《公司法》、2007年颁布的《国有企业社会责任指导性意见》等,都对企业社会责任提出了明确的要求和标准,这标志着我国对企业社会责任的重视已进入了一个制度建设与规范的新时期。面对全球性企业社会责任运动的蓬勃发展,企业财务管理必须发生相应的变革。那么,企业财务管理应如何变革才能充分发挥它在企业承担社会责任中的积极作用呢?本期专题的三篇文章采用案例分析方法,从不同的侧面对企业社会责任视角下的财务管理变革问题进行了论述,意在引起人们对这一问题的重视,以起到抛砖引玉之作用。
[Abstract]:Since 1990 s, there has been a corporate social responsibility movement in the world. At its core are the adoption by governments, intergovernmental organizations or non-governmental organizations of amendments to corporate law, bankruptcy law, labour contract law, environmental protection law, Laws and regulations such as consumer rights and interests protection laws and regulations, as well as rules and standards on corporate social responsibility and corporate governance, have been formulated to strengthen the sense of social responsibility of enterprises and to urge enterprises to assume social responsibility. Protect the interests of stakeholders and the natural environment. Our government attaches great importance to the problem of corporate social responsibility. In recent years, a series of laws, regulations and standards have been issued one after another. For example, the guidelines on Corporate Governance promulgated in 2002, the Standards of Corporate Social responsibility promulgated in 2005, the newly revised Company Law in 2006, the guidance opinions on the Social responsibility of State-owned Enterprises promulgated in 2007, etc. Both of them have put forward clear requirements and standards for corporate social responsibility, which indicates that our country has entered a new period of institutional construction and standardization of the importance of corporate social responsibility. In the face of the vigorous development of the global corporate social responsibility movement, the financial management of enterprises must undergo corresponding changes. So, how should the enterprise financial management change to give full play to its positive role in the corporate social responsibility? The three articles of this issue adopt the case analysis method to discuss the problem of financial management reform in the perspective of corporate social responsibility from different aspects, which is intended to arouse people's attention to this problem and play an important role in guiding the development of corporate social responsibility.
【作者单位】：中南财经政法大学会计学院;
【分类号】：F270

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