我国公司社会责任的法律研究
发布时间：2019-04-03 11:41
【摘要】：出现在20世纪的公司社会责任(Croporate Social Responsibility)这一概念,自美国学者谢尔顿于1924年首次提出至今,一直是各国学者及实务界研究的热点问题之一。该理论的创设者及倡导者寄希望于通过研究并落实公司的社会责任来缓和并最终解决公司发展所引发的一系列社会问题,协调公司与社会之间的关系,求得各利益主体间的平衡。当今的中国正处于社会转型期,经济体制、社会结构的改变不可避免地影响并改变着人们传统的价值观念,作为市场经营主体的公司片面地追逐利润,放弃应承担的社会责任而引发的社会问题屡屡发生,产生极大的负面效应。从不同侧面暴露了公司追求股东利润最大化的弊端。因此,通过对我国公司社会责任的研究来修正传统的追逐股东利润最大化的经济法理论并落实和完善公司社会责任的承担便颇具现实意义,也是本文写作的目的所在。本文运用比较分析和历史分析的方法,首先概述了公司社会责任的起源、发展及其特点和内容,从法理基础、社会学基础、经济学基础等方面对公司社会责任作出法律评析。通过我国公司社会责任现状透视及公司内外部治理结构与公司社会责任关系的比较分析,在肯定公司社会责任具有重要意义的前提下,借对国外体现公司社会责任的公司治理模式改革的研究,从美、德、日的立法及实践中吸取经验,进而针对完善和落实我国公司社会责任提出了几点建议：完善公司社会责任方面的立法、改革我国传统的公司法理念,完善公司治理结构、建立并完善公司社会责任的社会机制,如明确政府各部门的监管内容,设立公司社会责任信息披露制度,建立社会责任审计机构及相应的激励和约束机制等。
[Abstract]:The concept of corporate social responsibility (Croporate Social Responsibility), which appeared in the 20th century, has been one of the hot topics in the field of practice and scholars all over the world since it was first put forward by the American scholar Shelton in 1924. The creators and advocates of the theory hope to alleviate and ultimately solve a series of social problems arising from the development of the company by studying and implementing the social responsibility of the company, and to coordinate the relationship between the company and society. To find a balance between the various stakeholders. Nowadays, China is in the period of social transformation. The change of economic system and social structure inevitably affects and changes people's traditional values, and the company, as the main body of market management, pursues profits one-sidedly. The social problems caused by abandoning the social responsibility often occur and produce a great negative effect. From different sides exposed the company pursue shareholder profit maximization malpractice. Therefore, through the study of corporate social responsibility in China, it is of practical significance to amend the traditional theory of economic law that pursues the maximization of shareholders' profits and to implement and perfect the undertaking of corporate social responsibility, which is also the purpose of this paper. Using the methods of comparative analysis and historical analysis, this paper firstly summarizes the origin, development, characteristics and contents of corporate social responsibility, and makes legal comments on corporate social responsibility from the aspects of legal basis, sociological basis, economic basis and so on. Through the perspective of the current situation of corporate social responsibility in China and the comparative analysis of the relationship between internal and external corporate governance structure and corporate social responsibility, under the premise of affirming that corporate social responsibility is of great significance, Learn from the legislation and practice of the United States, Germany and Japan through the study of the reform of corporate governance mode which embodies corporate social responsibility in foreign countries and draw lessons from the legislation and practice of the United States, Germany and Japan. Then some suggestions are put forward to perfect and implement the corporate social responsibility of our country: perfect the legislation of corporate social responsibility, reform the traditional concept of corporate law, and perfect the corporate governance structure. To establish and perfect the social mechanism of corporate social responsibility, such as clarifying the supervision contents of various government departments, setting up the disclosure system of corporate social responsibility information, establishing the auditing institution of social responsibility and the corresponding incentive and restraint mechanism, etc.
【学位授予单位】：沈阳师范大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91
本文编号：2453181
[Abstract]:The concept of corporate social responsibility (Croporate Social Responsibility), which appeared in the 20th century, has been one of the hot topics in the field of practice and scholars all over the world since it was first put forward by the American scholar Shelton in 1924. The creators and advocates of the theory hope to alleviate and ultimately solve a series of social problems arising from the development of the company by studying and implementing the social responsibility of the company, and to coordinate the relationship between the company and society. To find a balance between the various stakeholders. Nowadays, China is in the period of social transformation. The change of economic system and social structure inevitably affects and changes people's traditional values, and the company, as the main body of market management, pursues profits one-sidedly. The social problems caused by abandoning the social responsibility often occur and produce a great negative effect. From different sides exposed the company pursue shareholder profit maximization malpractice. Therefore, through the study of corporate social responsibility in China, it is of practical significance to amend the traditional theory of economic law that pursues the maximization of shareholders' profits and to implement and perfect the undertaking of corporate social responsibility, which is also the purpose of this paper. Using the methods of comparative analysis and historical analysis, this paper firstly summarizes the origin, development, characteristics and contents of corporate social responsibility, and makes legal comments on corporate social responsibility from the aspects of legal basis, sociological basis, economic basis and so on. Through the perspective of the current situation of corporate social responsibility in China and the comparative analysis of the relationship between internal and external corporate governance structure and corporate social responsibility, under the premise of affirming that corporate social responsibility is of great significance, Learn from the legislation and practice of the United States, Germany and Japan through the study of the reform of corporate governance mode which embodies corporate social responsibility in foreign countries and draw lessons from the legislation and practice of the United States, Germany and Japan. Then some suggestions are put forward to perfect and implement the corporate social responsibility of our country: perfect the legislation of corporate social responsibility, reform the traditional concept of corporate law, and perfect the corporate governance structure. To establish and perfect the social mechanism of corporate social responsibility, such as clarifying the supervision contents of various government departments, setting up the disclosure system of corporate social responsibility information, establishing the auditing institution of social responsibility and the corresponding incentive and restraint mechanism, etc.
【学位授予单位】：沈阳师范大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91
【引证文献】
相关硕士学位论文 前1条
1 王浩然;公司社会责任的法律制度研究[D];长春工业大学;2013年
，本文编号：2453181
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