法律视野下的公司社会责任研究

发布时间：2018-04-25 05:28

本文选题：公司社会责任 + 利益相关者　；参考：《四川省社会科学院》2010年硕士论文

【摘要】：2009年9月,由四川省社会科学院承办的中国法学会商法学研究会2009年会在成都召开。在为期三天的会议中,包括江平、王保树、朱慈蕴、叶林、周友苏、顾功耘、覃有土、赵万一、施天涛、雷兴虎等在内的200多名学者和专家围绕“公司社会责任”的各种问题进行了广泛、深入地讨论和交流,取得了丰硕的成果,为我国公司社会责任的理论研究画上了浓重的一笔。笔者有幸参加了这次会议,并全程聆听了他们的讨论,收获颇丰。笔者发现,公司社会责任是在对以公司营利为本、股东利益最大化为核心内容的传统公司法理念的质疑与反思的基础上,对公司目标的适当修正和平衡。但何为公司社会责任,公司为何要承担社会责任,我们应当如何将公司社会责任制度化等等就成为一个现实课题。我国《公司法》虽明确了公司应承担社会责任,但法律条文规定得过于原则、宽泛,实践中亦难以操作。所以,关注公司社会责任涉及的法律问题,回应公司实践的需要,对公司社会责任问题作较为全面的探索,是本文选题及写作的初衷。本文在认可公司社会责任的基础上,分三部分对公司社会责任理论及其实现机制进行研究: 第一章阐释了公司社会责任的基本理论问题。笔者回顾了公司社会责任的发展,分别阐述了公司社会责任产生的背景、最初的提出以及对公司社会责任理论发展有重要影响的“多德与伯利之争”。然后通过比较分析国内外学者对公司社会责任概念的论述,提出了自己对公司社会责任概念的看法,分析了公司社会责任的性质和范围。最后,笔者对公司社会责任的理论基础进行了研究,从利益相关者理论、社会利益理论和外部性理论论证了公司承担社会责任的合理性。第二章通过对美国、英国、德国和日本公司社会责任理论和实践的论述,展现了公司社会责任的发展过程和趋势,以及其重要程度,并从中总结出了三点对我国公司社会责任制度化的启示。第三章提出了对我国公司社会责任制度化的建议。笔者检视了我国有关公司社会责任的立法现状,分析了目前的制度缺陷。在此基础上,笔者从宏观上对我国公司社会责任制度建设进行了把握,并就完善我国公司社会责任的具体制度提出了相关建议。
[Abstract]:In September 2009, the Society of Commercial Law of the Chinese Law Society was held in Chengdu in 2009, sponsored by the Sichuan Academy of Social Sciences. During the three-day meeting, including Jiang Ping, Wang Baoshu, Zhu Ciyun, Ye Lin, Zhou Yousu, Gu Gongyun, Qin Youtu, Zhao Shuzheng, Shi Tiantao, More than 200 scholars and experts, including Lei Xinghu, have carried out extensive, in-depth discussions and exchanges on various issues of "corporate social responsibility", and have achieved fruitful results, which have drawn a heavy stroke for the theoretical study of corporate social responsibility in China. I was fortunate to attend this meeting, and listen to their discussions throughout the process, very fruitful. The author finds that corporate social responsibility (CSR) is an appropriate revision and balance of corporate goals on the basis of questioning and rethinking the traditional company law concept which is based on corporate profit and maximization of shareholders' interests. But what is corporate social responsibility, why should the company bear social responsibility, how should we institutionalize corporate social responsibility and so on has become a realistic subject. Although the Company Law of our country makes it clear that the company should bear the social responsibility, the provisions of the law are too principled and broad, so it is difficult to operate in practice. Therefore, paying attention to the legal issues involved in corporate social responsibility, responding to the needs of corporate practice, and making a more comprehensive exploration of corporate social responsibility are the original intention of this paper. Based on the recognition of corporate social responsibility, this paper studies the theory of corporate social responsibility and its realization mechanism in three parts. The first chapter explains the basic theory of corporate social responsibility. The author reviews the development of corporate social responsibility, expounds the background of the emergence of corporate social responsibility, the initial proposal and "Dode and Burleigh", which has an important impact on the development of corporate social responsibility theory. Then through comparative analysis of domestic and foreign scholars on the concept of corporate social responsibility, put forward their views on the concept of corporate social responsibility, analyze the nature and scope of corporate social responsibility. Finally, the author studies the theoretical basis of corporate social responsibility, and demonstrates the rationality of corporate social responsibility from stakeholder theory, social interest theory and externality theory. The second chapter shows the development process and trend of corporate social responsibility and its important degree by discussing the theory and practice of corporate social responsibility in the United States, Britain, Germany and Japan. And summed up three points of our country's corporate social responsibility institutionalization enlightenment. The third chapter puts forward the suggestion to institutionalize the corporate social responsibility in our country. The author examines the current situation of legislation on corporate social responsibility and analyzes the defects of the current system. On this basis, the author grasps the construction of corporate social responsibility system in China from a macro perspective, and puts forward some relevant suggestions on how to perfect the specific system of corporate social responsibility in China.
【学位授予单位】：四川省社会科学院
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

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