我国公司社会责任实现机制法律问题研究

发布时间：2018-01-31 07:53

本文关键词： 公司社会责任实现机制现状及不足完善　出处：《河北大学》2011年硕士论文　论文类型：学位论文

【摘要】：“十二五规划”开篇之年,转变经济增长模式依然是战略重点,公司落实社会责任具有战略意义,对公司社会责任实现机制的研究十分必要。公司社会责任是指公司在经营过程中对除股东之外的其他利益相关方和社会负有的增进利益之义务,包括对劳动者、消费者和债权人的责任,对自然资源和环境保护的责任,对所在社区、国家和全社会的责任等多方面内容。公司社会责任的实现机制应当为,公司社会责任得以实现的各种理念、制度、原则、规范等要素的总和,并且形成一套符合特定本土环境促进公司社会责任有效运行的方法体系,可以从公司价值目标、公司治理结构、部门法的综合调整与规制、政府的参与、非政府组织力量、舆论倡导企业家精神几部分展开。全文共分为四章。第一章,公司社会责任基础理论,主要是对前辈研究成果和基础概念的辨析和研究。自公司社会责任概念提出以来,有关理论经历了“公司社会责任”到“公司社会回应”再到“公司社会表现”最后“公司公民”大致的四个阶段。笔者赞同将公司责任划分为两组,分别是公司法律责任与公司道德责任、公司经济责任与公司社会责任。公司社会责任是为基本经济责任之外实现社会目标而履行的义务。第二章,公司社会责任实现机制分析,主要是结合利益相关者理论对公司社会责任实现机制的内涵、外延及特点进行阐述,为后文我国公司社会责任实现机制体系的完善进行铺垫。第三章,我国公司社会责任实现机制现状。主要从我国《公司法》对社会责任的规定以及《公司法》之外其他法规及配套措施两方面分析我国现阶段公司社会责任实现机制体系的现状及不足。第四章,我国公司社会责任实现机制体系的完善,系全文重点。针对第三章阐述的我国公司社会责任实现机制现状的不足之处,按照由内生变量至外生变量,优先分析我国《公司法》中有关公司价值定位以及公司治理规定的完善措施,进而分析《公司法》之外其他有关法律法规以及特定配套制度的完善措施,提出笔者观点。
[Abstract]:In the first year of the 12th Five-Year Plan, the transformation of economic growth model is still the strategic focus, and the implementation of corporate social responsibility has strategic significance. It is necessary to study the realization mechanism of corporate social responsibility. Corporate social responsibility refers to the obligation to promote the interests of other stakeholders and the society, including workers, in the course of operation. The responsibility of consumers and creditors, the responsibility for natural resources and environmental protection, the responsibility for the community, the State and society as a whole... the mechanisms for realizing CSR should be. Corporate social responsibility to achieve a variety of concepts, systems, principles, norms and other elements of the sum, and form a set of specific local environment to promote the effective operation of corporate social responsibility method system. It can be divided into four chapters: corporate value goal, corporate governance structure, comprehensive adjustment and regulation of department law, participation of government, power of non-governmental organization, and advocacy of entrepreneurship by public opinion. The first chapter, the basic theory of corporate social responsibility, mainly analyzes and studies the research results and basic concepts of the predecessors, since the concept of corporate social responsibility was put forward. The theory has experienced four stages from "corporate social responsibility" to "corporate social response" to "corporate social performance" and finally to "corporate citizen". The author agrees that corporate responsibility can be divided into two groups. Corporate legal responsibility and corporate moral responsibility, corporate economic responsibility and corporate social responsibility. Corporate social responsibility is the obligation to achieve social goals beyond basic economic responsibility. The second chapter, the realization mechanism of corporate social responsibility analysis, mainly based on the stakeholder theory of corporate social responsibility realization mechanism connotation, extension and characteristics are expounded. In order to improve the system of corporate social responsibility in China. Chapter three. The present situation of the realization mechanism of corporate social responsibility in China. This paper mainly analyzes the realization mechanism of corporate social responsibility in China at present from two aspects: the regulation of social responsibility in the Company Law of China and other regulations and supporting measures other than the Company Law. The present situation and deficiency of the system. Chapter 4th, the perfection of the realization mechanism system of corporate social responsibility in China, is the focus of this paper. According to the deficiency of the current situation of the realization mechanism of corporate social responsibility in China, the third chapter is based on the endogenous variable to exogenous variable. This paper gives priority to the analysis of the company value orientation and the perfect measures of the corporate governance regulations in the Company Law of our country, and then analyzes other relevant laws and regulations, as well as the perfect measures of the special supporting system besides the Company Law. Put forward the author's point of view.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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