社会责任视野下的公司治理模式研究

发布时间：2018-05-18 01:11

本文选题：公司社会责任 + 利益相关者　；参考：《中央民族大学》2011年硕士论文

【摘要】：公司社会责任是一个极具争议的概念。其滥觞于20世纪初关于公司对利益相关者负责的观念,是对传统公司治理模式所提出的一个巨大挑战。传统公司治理的基本理念将追求股东利润的最大化作为唯一的目标,公司内部治理以股东大会、董事会、高层经理以及监事会四位一体的权力结构为基础,力求将股东置于金字塔式的公司权限结构之顶尖,通过建立自下而上层层负责的机制以确保股东对公司自上而下的控制权。但是,公司社会责任理论则认为公司应谋求股东利润最大化之外维护和增进非股东利益相关者的利益。公司社会责任由西方发达国家学者率先提出的,现今,其理论研究和立法司法制度已经日趋成熟,20世纪90年代以来,公司的社会责任问题受到了各国政府、政府间组织和非政府组织等方面的广泛关注,特别是在各国公司治理模式的改革中发挥着指导性的作用,而在中国,公司社会责任的理论研究刚刚起步,公司治理模式更是难言之规范,有关立法不够完善,加之公司本身社会责任的意识的欠缺,在公司的治理运营中违反公司社会责任的事情频频发生,严重背离了党中央倡导的和谐社会的目标。因此,笔者认为,在此背景之下,以公司社会责任为视角来研究现代公司治理模式的变革无论是对公司的高效运营还是对和谐社会的建设都具有现时代意义。本文站在倡导公司社会责任的立场上对公司治理模式的改革进行探讨。认为在知识经济的浪潮下,公司利益相关者的多元化,加上代理成本的控制难度与日俱增,传统公司治理模式面临巨大挑战,亟需改革,而社会责任理念恰是以现代经济模式为背景提出的,可以弥补传统治理模式的缺陷,对公司治理模式改革具有指导性意义,文中进一步结合各国改革公司治理模式的立法例,提出共同治理模式是我国较为可行的改革路径。本文首章先从公司社会责任理论对公司治理模式的影响出发,阐述了传统公司治理模式在新经济条件下所而临的挑战,紧接着介绍了公司社会责任理论的产生及发展,提出社会责任理论的产生可以解决治理模式所面临的困境。无论对于社会还是公司自身,新时期的公司治理应当而且必须在公司社会责任的理念下进行完善。第二章在阐释公司社会责任的内涵和外延的基础上,分析了公司社会责任理论对传统公司治理模式的重大影响及此种治理模式变革的意义。第三章依次介绍美国公司治理模式在立法实践中如何受公司社会责任相关理论影响,以德国为典型的公司治理中的职工参与制度,法国的员工会设置,日本实行的银行参与治理制度,并进一步总结了这些国家同一的发展趋势：让利益相关者参与治理。第四章,结合我国公司法规定,针对我国传统的公司治理模式存在的不足,提出了通过重塑我国公司治理模式以促使公司有效地承担其社会责任的建议——共同治理模式,并进一步针对该模式的具体实施提出了四项措施：实行国有股权的法人化、设置员工会、理性的引入银行参与体制以及设立外部董事,希望有助于从公司治理结构角度,切实落实《公司法》第五条规定的公司社会责任。
[Abstract]:Corporate social responsibility is a very controversial concept. It originated in the early twentieth Century about the concept of the company's responsibility to the stakeholders. It is a great challenge to the traditional corporate governance model. The basic idea of the traditional corporate governance is to pursue the maximization of shareholders' profit as the only goal, and the internal governance of the company is large shareholders. The board, the board of directors, the top managers, and the board of supervisors are based on the power structure of the four in one. They strive to place the shareholders at the top of the pyramid structure of the company's authority structure, by establishing a mechanism that is responsible for the shareholders to control the company from the top to the bottom. However, the corporate social responsibility theory believes that the company should seek shareholders. In addition to maximizing profit, the interests of non shareholders are maintained and promoted. Corporate social responsibility is first proposed by scholars in western developed countries. Nowadays, its theoretical research and legislative and judicial system have become increasingly mature. Since 1990s, the problem of corporate social responsibility has been affected by governments, intergovernmental organizations and non-governmental organizations. In China, the theoretical research of corporate social responsibility has just started, the corporate governance model is more difficult to be standardized, the relevant legislation is not perfect, and the company's sense of social responsibility is lacking, in the company management operation. The violation of corporate social responsibility occurs frequently and deviates seriously from the goal of a harmonious society advocated by the Party Central Committee. Therefore, the author holds that, under this background, the study of the change of modern corporate governance model from the perspective of corporate social responsibility is of the modern meaning to the high service camp of the company or to the construction of a harmonious society. This paper discusses the reform of corporate governance model in the position of advocating corporate social responsibility. It is considered that in the wave of knowledge economy, the diversification of the stakeholders and the increasing difficulty of the control of the agency cost are increasing. The traditional corporate governance model is facing huge challenges and needs reform, and the concept of social responsibility is just now. As the background of the generation of economic model, it can make up the defects of the traditional governance model, and have the guiding significance to the reform of the corporate governance model. In this paper, it is further combined with the legislation of the reform of the corporate governance mode of various countries to put forward that the common governance model is a more feasible reform path in our country.
The first chapter begins with the influence of corporate social responsibility theory on the corporate governance model, expounds the challenges facing the traditional corporate governance model under the new economic conditions, and then introduces the emergence and development of the theory of corporate social responsibility, and puts forward that the emergence of the theory of social responsibility can be used to solve the difficulties faced by the governance model. In the society or the company itself, the corporate governance in the new period should and must be perfected under the concept of corporate social responsibility. On the basis of the connotation and extension of the social responsibility of the Interpretation Inc, the second chapter analyzes the great influence of the theory of corporate social responsibility on the traditional corporate governance model and the significance of the reform of this governance model. The three chapter introduces how the American corporate governance model is influenced by the theory of corporate social responsibility in the legislative practice, taking the employee participation system in the typical corporate governance in Germany, the French employees will set up, the Japanese banks participate in the governance system, and further summarize the development trend of the same countries. In the fourth chapter, in the light of our country's company law, in view of the shortcomings of the traditional corporate governance model in our country, this paper puts forward a proposal to promote the company's social responsibility effectively by remolding the corporate governance model of our country - the common governance model, and puts forward four measures for the specific implementation of the model. It is hoped that the corporate social responsibility of the fifth provisions of the company law can be effectively implemented from the perspective of the corporate governance structure, and the establishment of the staff meeting, the rational introduction of the participation system of the bank and the establishment of external directors.
【学位授予单位】：中央民族大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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