政府推进企业社会责任机制研究
发布时间：2018-07-22 17:35
【摘要】： 企业社会责任是一个系统工程。它表面上看起来是企业自身的经营理念和经营行为管理体系,实际上需要社会多方主体的配合才能实现。现代社会是一个由政府、企业、非政府组织和社会公民多种治理主体共存互动的社会,政府作为社会治理的主体之一发挥着主导作用,企业作为社会的经济实体在公共事务治理中也发挥着重要作用。在中国目前的情况下,企业社会责任的重点是法律责任。因此,企业社会责任的推行,不仅仅是企业自觉主动的行为,更多地需要政府的引导和推动,需要政府在立法执法、政策支持、媒体宣传、市场监督、国际合作等方面发挥主导作用,推进企业社会责任机制的建立。 对于企业社会责任的研究可以从经济学、管理学、法学、社会学等多个角度进行研究。本文主要立足于法学尤其是经济法理论,将有关政府调节经济的经济法原则、理念和要求应用到政府推进企业社会责任的具体实践之中,旨在从理论和实践的角度来探求政府推进企业社会责任的合理性与现实必要性,着重研究中国政府推进企业社会责任机制中的相关重要问题,主要涉及制度建设、宣传机制、合作机制、监督机制,以及国有企业社会责任推进机制的研究等方面。全文除导言外,共分六章,26万余字。 第一章“政府推进企业社会责任的理论分析”。本章主要通过对企业社会责任的法学分析,提出本文对企业社会责任概念的定义；并从政府与企业的关系出发,研究在不同的经济社会发展情况下,中西方政府与企业社会责任之间不同类型的关系,说明在我国现阶段发展情况下,政府应该在推进企业社会责任方面发挥主导作用。 完整的理论框架是企业社会责任研究的理论前提和基础。从法学角度分析企业社会责任,企业契约理论是重要的切入点,也为企业社会责任中最主要的法律责任提供了理论依据；从私法的角度来看,企业社会责任的提出突破了传统私法自治的三大原则——所有权绝对、契约自由、过错责任,单纯依靠私法规范已经不能真正实现企业社会责任的目标,因此必须运用具备社会本位、追求社会整体利益的经济法来进行调节。企业社会责任是法律责任和道德责任的统一体,法律责任是其中的核心内容。 文章指出,企业社会责任的主体是企业,企业自治是企业社会责任实现的基础；政府并非是企业社会责任的利益相关方,实现企业社会责任需要依靠企业有限自治与政府适度干预相结合。政府的适度干预必须建立在明确政府职能、尊重市场规律、利用法制化的形式明晰政府职责和企业社会责任的界限的基础之上才能实现。在我国现阶段,政府在推进企业社会责任中主要发挥着鼓励和倡导企业履行社会责任,建立企业社会责任立法和评价体系,营造支持企业履行社会责任的政策和社会环境,加强对企业社会责任的监管,加强与外国政府和社会的沟通与合作等方面的作用。 第二章“政府推进企业社会责任的制度建设”。本章主要从企业社会责任的法律和政策机制方面来研究政府推进企业社会责任的作用。从企业社会责任立法和政策的要求出发,结合我国目前企业社会责任法律制度和政策方面的实践情况,指出今后的改革方向。 企业社会责任是法律责任和道德责任的统一体。从法学分析的角度来审视企业社会责任,主要是考察法律对企业社会责任尤其是其中的法律责任进行规制的正当性、范围、方式和司法实践问题,这是企业社会责任得以实现的根本保障,也是政府有效推进企业社会责任的重要手段。对企业社会责任进行立法,是规制企业的外部性行为、提高企业及社会的效益的需要,也是调节社会利益平衡、确保政府适度干预的需要。通过对西方国家和我国在企业社会责任立法方面的情况梳理和分析,笔者认为应该进一步完善商法中有关企业社会责任的规定,在公司法的总体原则、基本制度上突出有关企业社会责任的内容；同时,要通过强化有关企业社会责任的经济法的统一协调,实现企业社会责任追求社会整体利益的价值目标。目前,司法介入企业社会责任还存在诸多困境,应该进一步在法律上明确企业社会责任的确切含义和对象,通过判例的方法为法官提供判案指导,并建立非股东利益相关者派生诉讼制度,进一步完善企业社会责任的司法实践机制。 从政策角度来看,国外政府主要通过制定公共政策和企业社会责任标准体系等促进本国企业主动履行社会责任。近几年,我国部分地方政府已经结合各地的实际情况,大胆探索,制定了相应的政策来积极引导企业履行社会责任,针对性、有效性逐步加强,取得了一定的效果,也表现出了一些示范效应。今后需要进一步明确企业社会责任的真正含义,改革地方政府的绩效评价体系,确立追求可持续发展的社会整体利益最大化的价值目标,并鼓励地方政府运用税收等优惠措施推进企业履行社会责任。 第三章“政府推进企业社会责任的宣传机制”。本章主要从有关新闻传播的理论入手,推导出政府推进企业社会责任应该坚持的主要思路,针对目前我国企业社会责任宣传机制中存在的主要问题,指出政府推进企业社会责任的宣传工作的改革方向。 通过对新闻传播理论中的议程设置理论、新闻传播与国家发展理论、“把关人”理论等三项理论的研究,笔者认为目前应该主动引导,加强对企业社会责任的全面科学宣传；拓展渠道,提高对企业社会责任政策信息的把握能力；因势利导,将发展企业社会责任作为实现国家战略目标的重要契机。 我国政府目前已经通过拓宽媒体渠道、设立奖项鼓励、搭建交流平台等多种方式来宣传企业社会责任,但依然存在不少问题。今后应该进一步提高政府和媒体对于企业社会责任宣传机制重要性的认识,重视对企业社会责任内涵全面准确的宣传,加强主流权威媒体对企业社会责任的舆论引导,拓展渠道,加强媒体对企业社会责任的舆论监督作用,并加强对企业家有关社会责任的教育。通过多方位全面的改革,有效推进企业社会责任的履行。 第四章“政府推进企业社会责任的合作机制”。本章主要从经济全球化背景下推进企业社会责任的实际要求出发,探讨国际上政府与政府之间,以及政府与非政府之间合作推进企业社会责任的机制。推进企业社会责任的活动已经超出了一国政府,或者单纯政府职能的范围,政府必须注重与相关机构的合作,共同推进企业社会责任。 经济全球化在促进全人类发展的同时,也把食品卫生、环境污染、劳工保护等社会问题国际化,而各国对企业社会责任关注的焦点不同,导致企业在跨国经营和社会责任的履行方面带来困难。文章认为,在目前的情况下,认同企业社会责任是全球合作推进企业社会责任的务实态度；坚持“共同但有区别的责任”原则,是全球合作推进企业社会责任的现实选择；各国合作共建企业社会责任标准,是全球合作推进企业社会责任的急迫需要。 在政府与非政府合作推进企业社会责任的过程中,政府应该大力培育和发展非政府组织,结合非政府组织自身的特点,积极发挥他们推进企业社会责任标准建设、宣传倡导企业社会责任,以及监督社会责任履行等方面的积极作用,与非政府组织建立良好的合作机制,共同推进企业社会责任的建设。 第五章“政府推进企业社会责任的监管机制”。本章主要从政府对企业社会责任的社会性监督理论出发,结合2009年2月份刚刚出台的《食品安全法》,以政府对食品安全的监管为例,探讨政府对企业社会责任监管的机制建立,并结合政府市场监管的主要方式即信息披露机制,来完善企业社会责任监管机制。 政府的社会性监管是以保障劳动者和消费者的安全、健康、卫生以及保护环境和防止灾害为目的,对物品和服务的质量以及伴随着提供它们而产生的各种活动制定一定标准,并禁止、限制特定行为的监管,具体包括安全性监管、健康卫生监管和环境监管等。这种监管与企业社会责任所关注的内容具有高度的一致性,因此运用社会性监管的理论和要求推进企业社会责任是合理有效的选择。 文章以食品安全监管为例,围绕“三聚氰胺”奶粉事件,对我国以前的食品安全监管模式存在的主要问题进行分析,借鉴国外食品安全监管模式的经验和特点,认为刚刚出台的《食品安全法》对于改善我国的食品安全监管具有一定的积极意义,但是依然没有从根本上解决体制性问题,应该进一步完善食品安全监管机构和体制,理顺中央与地方食品监管体系的职责,加强食品安全法律体系建设。 企业社会责任信息披露对于完善企业治理结构、保护公众利益、构建和谐社会具有重要意义。我国目前企业社会责任信息披露还存在着自愿披露公司数量少、连续性差、内容不统一、价值不高等问题,有必要强化强制性信息披露,完善信息披露的内容与方式、加强信息披露的监管,从而进一步完善企业社会责任信息披露体系。 第六章“国有企业社会责任推进机制”。国有企业是国家(政府)参与经济调节的一种手段,因此对于这种特殊的企业类型,政府应该如何推进其践行社会责任需要重点研究。本章主要从国有企业的性质和目标入手,对国有企业社会责任的价值取向、内涵和范围进行了界定；并结合我国国有企业社会责任的历史和现状,指出国有企业社会责任存在的主要问题,认为应该通过有关产权改革,社会责任内涵法制化,评价体系科学化,监督主体独立化、体系化等方面的措施来进一步推进国有企业社会责任的履行。 国有企业是兼具“营利性”和“公益性”的属性,公益性是首要性质,当公益性和营利性发生冲突时,要以公益性为优先。这种特征决定了国有企业社会责任的价值取向应该首选公平。国有企业与一般企业社会责任的不同主要表现在：追求的价值取向、政府是否为企业的利益相关者、首要责任,以及企业社会责任的功能不同。在此基础上,文章总结出了国有企业社会责任的范围,即主要包括公益责任、经济责任、法律责任、道德责任、慈善责任等,其中公益责任是首要责任。 回顾国有企业“企业办社会”的历史以及目前履行企业社会责任的状况,对政府推进国有企业履行社会责任的实践进行总结,文章认为虽然国有企业在历史上和近年来对社会责任都进行了积极的实践,但由于对国有企业社会责任的含义比较模糊、将其混同于一般企业的社会责任,拿较低的标准来衡量企业的经济社会行为,并在很多领域依然存在社会责任的缺失状况,因此目前国有企业社会责任的实践情况依然不容乐观。 文章认为,推进国有企业履行社会责任,首先,需要从国有企业的产权制度改革入手,从法律上建立“国家股东权——企业财产所有权”的产权框架结构,从法律上界定产权是以所有权为核心内容的财产权,明确国有企业对包括投资者投资在内的企业全部财产享有所有权,从而为企业社会责任的实施奠定良好的基础。其次,要通过概括式与列举式相结合的方式,通过法制化的方式明确国有企业社会责任的内涵。再次,要结合国有企业社会责任的具体要求,改革国有企业的绩效考核标准,建立科学合理的国有企业社会责任评价体系。最后,要通过完善国有企业社会责任的监督体系,引进多元监督主体,共同推进国有企业社会责任的履行。
[Abstract]:Corporate social responsibility (CSR) is a systematic project. It appears to be an enterprise's own management concept and management system. In fact, it needs the coordination of the multi-party bodies of the society. The modern society is a society of government, enterprises, non-governmental organizations and various social citizens, and the government acts as a society. One of the main bodies of the governing body plays a leading role. As an economic entity of the society, the enterprise plays an important role in the governance of public affairs. Under the present situation in China, the emphasis of the corporate social responsibility is legal responsibility. Therefore, the implementation of corporate social responsibility is not only a voluntary initiative of the enterprise, but more needs of the government. Guidance and promotion need the government to play a leading role in legislative law enforcement, policy support, media publicity, market supervision, international cooperation and so on, and promote the establishment of corporate social responsibility mechanism.
The research on corporate social responsibility can be studied from many angles, such as economics, management, law and sociology. This paper, based on the theory of law, especially the theory of economic law, applies the principles, ideas and requirements of the government to the regulation of economic law, and applies it to the concrete practice of the government to promote corporate social responsibility. The practical point of view is to explore the reasonableness and necessity of the government to promote corporate social responsibility. It focuses on the important issues related to the Chinese government's promotion of the corporate social responsibility mechanism, including the system construction, publicity mechanism, cooperation mechanism, supervision mechanism, and the research on the promotion mechanism of the social responsibility of state-owned enterprises. In addition to the introduction, it is divided into six chapters and more than 26 thousand words.
The first chapter, "the theoretical analysis of the government's social responsibility to promote corporate social responsibility". This chapter, mainly through the legal analysis of corporate social responsibility, puts forward the definition of the concept of corporate social responsibility, and from the relationship between the government and the enterprise, studies the differences between the Chinese and Western governments and the corporate social responsibility under the different economic and social development. The relationship between types indicates that the government should play a leading role in promoting corporate social responsibility at the present stage of our development.
The complete theoretical framework is the theoretical premise and foundation of the research on corporate social responsibility. From the perspective of law, the enterprise social responsibility is analyzed. The enterprise contract theory is an important breakthrough point. It also provides the theoretical basis for the most important legal liability in the corporate social responsibility. From the perspective of private law, the proposal of corporate social responsibility has broken through the traditional private. The three principles of autonomy of law, namely, absolute ownership, freedom of contract, liability for fault, can not truly realize the goal of corporate social responsibility, so it is necessary to adjust the economic law which has the social standard and pursue the overall interests of the society. Legal responsibility is the core content of it.
The article points out that the main body of corporate social responsibility is enterprise, and enterprise autonomy is the basis for the realization of corporate social responsibility. The government is not the stakeholder of corporate social responsibility. The realization of corporate social responsibility depends on the combination of limited autonomy of enterprises and moderate government intervention. The moderate intervention of the government must be established in the clear government functions and respect for the government. The law of the market can be realized on the basis of the legal system to clear the limits of government responsibility and corporate social responsibility. At the present stage of our country, the government plays a major role in promoting and promoting the social responsibility of enterprises in promoting enterprise social responsibility, establishing the legislation and evaluation system of corporate social responsibility, and building support for the enterprise to fulfill the society. Responsible policies and social environment, strengthen supervision over corporate social responsibility, and strengthen communication and cooperation with foreign governments and society.
The second chapter "the government promotes the system construction of corporate social responsibility". This chapter mainly studies the role of the government to promote corporate social responsibility from the legal and policy mechanisms of corporate social responsibility. From the requirements of the legislation and policy of corporate social responsibility and the practice of the legal system and policy of our current corporate social responsibility Situation, pointing out the direction of future reform.
Corporate social responsibility is the unity of legal and moral responsibility. To examine corporate social responsibility from the perspective of jurisprudence is to examine the legitimacy, scope, mode and judicial practice of the law on corporate social responsibility, especially legal liability, which is the fundamental guarantee for the realization of corporate social responsibility. It is also an important means to promote the social responsibility of the enterprise effectively. The legislation on corporate social responsibility is the need to regulate the external behavior of the enterprise, improve the benefit of the enterprise and the society, and also the need to regulate the balance of social interests and ensure the moderate intervention by the government. The author thinks that the provisions of corporate social responsibility in the commercial law should be further perfected, the general principle of the company law, the basic system and the content of corporate social responsibility should be highlighted. At the same time, the social responsibility of enterprises should be realized by strengthening the unified coordination of the economic law related to the social responsibility of the enterprises, and realizing the social responsibility of the enterprise to pursue the whole society. At present, there are many difficulties in the judicial intervention of corporate social responsibility. We should further clarify the exact meaning and object of corporate social responsibility in the law, provide judge guidance for the judge by the method of case, and establish the derivative litigation system of non shareholder stakeholders, and further improve the company's social responsibility. The mechanism of law practice.
From the policy point of view, the government of foreign countries, mainly through the formulation of public policy and the standard system of corporate social responsibility, promotes the initiative to fulfill the social responsibility of its own enterprises. In recent years, some local governments in China have boldly explored and formulated corresponding policies to guide enterprises to fulfill their social responsibilities. In the future, the real meaning of the social responsibility of the enterprise should be further clarified, the performance evaluation system of the local government should be reformed, the value goal of maximizing the overall interests of the society in pursuit of sustainable development is established, and the local governments should be encouraged to use tax incentives. Measures to promote the performance of the social responsibility of the enterprise.
The third chapter "the Propaganda Mechanism of the government to promote corporate social responsibility". This chapter, starting with the theory of news dissemination, derives the main ideas that the government should uphold to promote corporate social responsibility, and points out the main problems existing in the social responsibility publicity mechanism of our enterprises, and points out the propaganda work of the government to promote corporate social responsibility. The direction of the reform.
Through the theory of agenda setting in the theory of news communication, the theory of news dissemination and national development, and the "gatekeeper" theory, the author thinks that we should actively guide and strengthen the comprehensive scientific publicity of corporate social responsibility, expand the channels, and improve the ability to grasp the information of the social responsibility policy of the enterprise; and the snobbery is due to snobbery. To develop corporate social responsibility as an important opportunity to achieve national strategic objectives.
At present, our government has already widened the media channels, set up awards and set up a communication platform to promote corporate social responsibility, but there are still a lot of problems. In the future, we should further improve the understanding of the importance of the government and the media on the publicity mechanism of corporate social responsibility, and attach importance to the comprehensive and accurate connotation of corporate social responsibility. To promote the public opinion guidance of the corporate social responsibility by the mainstream authoritative media, to expand the channel, to strengthen the media's supervision on the social responsibility of the enterprise, and to strengthen the education on the social responsibility of the entrepreneurs. Through a comprehensive and comprehensive reform, it can effectively promote the performance of the corporate social responsibility.
The fourth chapter "the cooperation mechanism of the government to promote corporate social responsibility". This chapter mainly starts from the actual requirements of promoting corporate social responsibility under the background of economic globalization, and discusses the mechanism of promoting corporate social responsibility between the international government and the government and the cooperation between the government and the non-government. The government must focus on cooperation with relevant institutions and promote corporate social responsibility.
While economic globalization promotes the development of all human beings, it also internationalize the social problems such as food hygiene, environmental pollution, labor protection and other social problems, and the focus of attention on corporate social responsibility is different in various countries, which leads to difficulties in the implementation of transnational business and social responsibility. It is the pragmatic attitude of global cooperation to promote corporate social responsibility; adhering to the principle of "common but differentiated responsibilities" is the realistic choice for global cooperation to promote corporate social responsibility; the cooperation of countries to build corporate social responsibility standards is an urgent need for global cooperation to promote corporate social responsibility.
In the process of promoting corporate social responsibility in the cooperation between the government and non-governmental organizations, the government should cultivate and develop non-governmental organizations, combine the characteristics of non-governmental organizations, actively play their active role in promoting the construction of the standards of corporate social responsibility, publicizing and promoting corporate social responsibility, and the performance of the supervision of the supervision of social responsibility. Government organizations have established good cooperation mechanisms to jointly promote the construction of corporate social responsibility.
The fifth chapter, "the government's regulatory mechanism to promote corporate social responsibility". This chapter, based on the government's social responsibility theory of corporate social responsibility, combined with the food safety law in February 2009, takes the government's supervision of food safety as an example to explore the establishment of the government's mechanism for the supervision of corporate social responsibility and to combine the government with the government. The main way of market regulation is information disclosure mechanism to improve corporate social responsibility supervision mechanism.
The social supervision of the government is aimed at ensuring the safety, health, health, and protection of the environment and preventing disasters. The quality of goods and services, as well as the various activities accompanied by the provision of them, is formulated and prohibited and restricted by specific lines of regulation, including safety supervision, health and health. Supervision and environmental supervision and so on. This kind of supervision is highly consistent with the content of corporate social responsibility. Therefore, it is a reasonable and effective choice to use the theory and requirements of social supervision to promote corporate social responsibility.
Taking the food safety supervision as an example, this paper analyzes the main problems existing in the former food safety regulation mode in China around the "melamine" milk powder incident, and draws on the experience and characteristics of the foreign food safety regulation model. It is believed that the food safety law just introduced has a certain accumulation in improving the food safety supervision of our country. It is very important, but still not fundamentally solve the institutional problems, we should further improve the food safety supervision institutions and system, straighten out the responsibilities of the central and local food supervision system, and strengthen the construction of the legal system of food safety.
The information disclosure of corporate social responsibility is of great significance for improving the corporate governance structure, protecting the public interest and building a harmonious society. At present, there are many problems in the disclosure of corporate social responsibility information in China, which are small number of companies, poor continuity, ununiform content and low value. It is necessary to strengthen the disclosure of mandatory information and improve the information. The contents and ways of disclosure should be strengthened to strengthen the supervision of information disclosure, so as to further improve the corporate social responsibility information disclosure system.
The sixth chapter is "the promotion mechanism of social responsibility for state-owned enterprises". State owned enterprises are the means of the state (government) participating in the economic adjustment. Therefore, the government should focus on how to promote its social responsibility for this special type of enterprise. This chapter mainly starts with the nature and goal of the state-owned enterprises and the social responsibility of the state-owned enterprises. It defines the value orientation, connotation and scope, and combines it with China.
【学位授予单位】：华东政法大学
【学位级别】：博士
【学位授予年份】：2009
【分类号】：D912.29;F270
本文编号：2138238
[Abstract]:Corporate social responsibility (CSR) is a systematic project. It appears to be an enterprise's own management concept and management system. In fact, it needs the coordination of the multi-party bodies of the society. The modern society is a society of government, enterprises, non-governmental organizations and various social citizens, and the government acts as a society. One of the main bodies of the governing body plays a leading role. As an economic entity of the society, the enterprise plays an important role in the governance of public affairs. Under the present situation in China, the emphasis of the corporate social responsibility is legal responsibility. Therefore, the implementation of corporate social responsibility is not only a voluntary initiative of the enterprise, but more needs of the government. Guidance and promotion need the government to play a leading role in legislative law enforcement, policy support, media publicity, market supervision, international cooperation and so on, and promote the establishment of corporate social responsibility mechanism.
The research on corporate social responsibility can be studied from many angles, such as economics, management, law and sociology. This paper, based on the theory of law, especially the theory of economic law, applies the principles, ideas and requirements of the government to the regulation of economic law, and applies it to the concrete practice of the government to promote corporate social responsibility. The practical point of view is to explore the reasonableness and necessity of the government to promote corporate social responsibility. It focuses on the important issues related to the Chinese government's promotion of the corporate social responsibility mechanism, including the system construction, publicity mechanism, cooperation mechanism, supervision mechanism, and the research on the promotion mechanism of the social responsibility of state-owned enterprises. In addition to the introduction, it is divided into six chapters and more than 26 thousand words.
The first chapter, "the theoretical analysis of the government's social responsibility to promote corporate social responsibility". This chapter, mainly through the legal analysis of corporate social responsibility, puts forward the definition of the concept of corporate social responsibility, and from the relationship between the government and the enterprise, studies the differences between the Chinese and Western governments and the corporate social responsibility under the different economic and social development. The relationship between types indicates that the government should play a leading role in promoting corporate social responsibility at the present stage of our development.
The complete theoretical framework is the theoretical premise and foundation of the research on corporate social responsibility. From the perspective of law, the enterprise social responsibility is analyzed. The enterprise contract theory is an important breakthrough point. It also provides the theoretical basis for the most important legal liability in the corporate social responsibility. From the perspective of private law, the proposal of corporate social responsibility has broken through the traditional private. The three principles of autonomy of law, namely, absolute ownership, freedom of contract, liability for fault, can not truly realize the goal of corporate social responsibility, so it is necessary to adjust the economic law which has the social standard and pursue the overall interests of the society. Legal responsibility is the core content of it.
The article points out that the main body of corporate social responsibility is enterprise, and enterprise autonomy is the basis for the realization of corporate social responsibility. The government is not the stakeholder of corporate social responsibility. The realization of corporate social responsibility depends on the combination of limited autonomy of enterprises and moderate government intervention. The moderate intervention of the government must be established in the clear government functions and respect for the government. The law of the market can be realized on the basis of the legal system to clear the limits of government responsibility and corporate social responsibility. At the present stage of our country, the government plays a major role in promoting and promoting the social responsibility of enterprises in promoting enterprise social responsibility, establishing the legislation and evaluation system of corporate social responsibility, and building support for the enterprise to fulfill the society. Responsible policies and social environment, strengthen supervision over corporate social responsibility, and strengthen communication and cooperation with foreign governments and society.
The second chapter "the government promotes the system construction of corporate social responsibility". This chapter mainly studies the role of the government to promote corporate social responsibility from the legal and policy mechanisms of corporate social responsibility. From the requirements of the legislation and policy of corporate social responsibility and the practice of the legal system and policy of our current corporate social responsibility Situation, pointing out the direction of future reform.
Corporate social responsibility is the unity of legal and moral responsibility. To examine corporate social responsibility from the perspective of jurisprudence is to examine the legitimacy, scope, mode and judicial practice of the law on corporate social responsibility, especially legal liability, which is the fundamental guarantee for the realization of corporate social responsibility. It is also an important means to promote the social responsibility of the enterprise effectively. The legislation on corporate social responsibility is the need to regulate the external behavior of the enterprise, improve the benefit of the enterprise and the society, and also the need to regulate the balance of social interests and ensure the moderate intervention by the government. The author thinks that the provisions of corporate social responsibility in the commercial law should be further perfected, the general principle of the company law, the basic system and the content of corporate social responsibility should be highlighted. At the same time, the social responsibility of enterprises should be realized by strengthening the unified coordination of the economic law related to the social responsibility of the enterprises, and realizing the social responsibility of the enterprise to pursue the whole society. At present, there are many difficulties in the judicial intervention of corporate social responsibility. We should further clarify the exact meaning and object of corporate social responsibility in the law, provide judge guidance for the judge by the method of case, and establish the derivative litigation system of non shareholder stakeholders, and further improve the company's social responsibility. The mechanism of law practice.
From the policy point of view, the government of foreign countries, mainly through the formulation of public policy and the standard system of corporate social responsibility, promotes the initiative to fulfill the social responsibility of its own enterprises. In recent years, some local governments in China have boldly explored and formulated corresponding policies to guide enterprises to fulfill their social responsibilities. In the future, the real meaning of the social responsibility of the enterprise should be further clarified, the performance evaluation system of the local government should be reformed, the value goal of maximizing the overall interests of the society in pursuit of sustainable development is established, and the local governments should be encouraged to use tax incentives. Measures to promote the performance of the social responsibility of the enterprise.
The third chapter "the Propaganda Mechanism of the government to promote corporate social responsibility". This chapter, starting with the theory of news dissemination, derives the main ideas that the government should uphold to promote corporate social responsibility, and points out the main problems existing in the social responsibility publicity mechanism of our enterprises, and points out the propaganda work of the government to promote corporate social responsibility. The direction of the reform.
Through the theory of agenda setting in the theory of news communication, the theory of news dissemination and national development, and the "gatekeeper" theory, the author thinks that we should actively guide and strengthen the comprehensive scientific publicity of corporate social responsibility, expand the channels, and improve the ability to grasp the information of the social responsibility policy of the enterprise; and the snobbery is due to snobbery. To develop corporate social responsibility as an important opportunity to achieve national strategic objectives.
At present, our government has already widened the media channels, set up awards and set up a communication platform to promote corporate social responsibility, but there are still a lot of problems. In the future, we should further improve the understanding of the importance of the government and the media on the publicity mechanism of corporate social responsibility, and attach importance to the comprehensive and accurate connotation of corporate social responsibility. To promote the public opinion guidance of the corporate social responsibility by the mainstream authoritative media, to expand the channel, to strengthen the media's supervision on the social responsibility of the enterprise, and to strengthen the education on the social responsibility of the entrepreneurs. Through a comprehensive and comprehensive reform, it can effectively promote the performance of the corporate social responsibility.
The fourth chapter "the cooperation mechanism of the government to promote corporate social responsibility". This chapter mainly starts from the actual requirements of promoting corporate social responsibility under the background of economic globalization, and discusses the mechanism of promoting corporate social responsibility between the international government and the government and the cooperation between the government and the non-government. The government must focus on cooperation with relevant institutions and promote corporate social responsibility.
While economic globalization promotes the development of all human beings, it also internationalize the social problems such as food hygiene, environmental pollution, labor protection and other social problems, and the focus of attention on corporate social responsibility is different in various countries, which leads to difficulties in the implementation of transnational business and social responsibility. It is the pragmatic attitude of global cooperation to promote corporate social responsibility; adhering to the principle of "common but differentiated responsibilities" is the realistic choice for global cooperation to promote corporate social responsibility; the cooperation of countries to build corporate social responsibility standards is an urgent need for global cooperation to promote corporate social responsibility.
In the process of promoting corporate social responsibility in the cooperation between the government and non-governmental organizations, the government should cultivate and develop non-governmental organizations, combine the characteristics of non-governmental organizations, actively play their active role in promoting the construction of the standards of corporate social responsibility, publicizing and promoting corporate social responsibility, and the performance of the supervision of the supervision of social responsibility. Government organizations have established good cooperation mechanisms to jointly promote the construction of corporate social responsibility.
The fifth chapter, "the government's regulatory mechanism to promote corporate social responsibility". This chapter, based on the government's social responsibility theory of corporate social responsibility, combined with the food safety law in February 2009, takes the government's supervision of food safety as an example to explore the establishment of the government's mechanism for the supervision of corporate social responsibility and to combine the government with the government. The main way of market regulation is information disclosure mechanism to improve corporate social responsibility supervision mechanism.
The social supervision of the government is aimed at ensuring the safety, health, health, and protection of the environment and preventing disasters. The quality of goods and services, as well as the various activities accompanied by the provision of them, is formulated and prohibited and restricted by specific lines of regulation, including safety supervision, health and health. Supervision and environmental supervision and so on. This kind of supervision is highly consistent with the content of corporate social responsibility. Therefore, it is a reasonable and effective choice to use the theory and requirements of social supervision to promote corporate social responsibility.
Taking the food safety supervision as an example, this paper analyzes the main problems existing in the former food safety regulation mode in China around the "melamine" milk powder incident, and draws on the experience and characteristics of the foreign food safety regulation model. It is believed that the food safety law just introduced has a certain accumulation in improving the food safety supervision of our country. It is very important, but still not fundamentally solve the institutional problems, we should further improve the food safety supervision institutions and system, straighten out the responsibilities of the central and local food supervision system, and strengthen the construction of the legal system of food safety.
The information disclosure of corporate social responsibility is of great significance for improving the corporate governance structure, protecting the public interest and building a harmonious society. At present, there are many problems in the disclosure of corporate social responsibility information in China, which are small number of companies, poor continuity, ununiform content and low value. It is necessary to strengthen the disclosure of mandatory information and improve the information. The contents and ways of disclosure should be strengthened to strengthen the supervision of information disclosure, so as to further improve the corporate social responsibility information disclosure system.
The sixth chapter is "the promotion mechanism of social responsibility for state-owned enterprises". State owned enterprises are the means of the state (government) participating in the economic adjustment. Therefore, the government should focus on how to promote its social responsibility for this special type of enterprise. This chapter mainly starts with the nature and goal of the state-owned enterprises and the social responsibility of the state-owned enterprises. It defines the value orientation, connotation and scope, and combines it with China.
【学位授予单位】：华东政法大学
【学位级别】：博士
【学位授予年份】：2009
【分类号】：D912.29;F270
【引证文献】
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