论公司社会责任的实现途径

发布时间：2018-10-13 09:24

【摘要】： 公司社会责任的理论最早起源于美国和德国,真正意义上的公司社会责任理论起源于二十世纪三十年代的美国,是涉及经济学、法学、管理学等众多学科领域的一个重要理论,其主要是为了缓解随着公司规模不断扩大而带来的一些社会问题,如环境保护问题、社会公益等问题,以此来协调公司和社会的关系。国内外学术界对此问题的争论也很多,也出现了许多有益的研究成果。现在许多国家对如何实现公司的社会责任在法律上做了明确规定。我国《公司法》第五条第一款也规定：公司从事经营活动,必须遵守法律、行政法规,遵守社会公德、商业道德,诚实守信,接受政府和社会公众的监督,承担社会责任。但该款只是对公司需要承担社会责任做了原则性的规定,并没有规定具体的措施。笔者结合当今学界研究的现实情况对公司社会责任理论做了进一步地探讨,结合我国的现状,对照国外研究情况,对公司社会责任实现的途径做了一些研究。首先从公司社会责任的历史渊源说起,通过对公司社会责任的概念、公司社会责任的主体的论述对公司社会责任有一个基本的认识。其次从公司市场的发展、公司承担社会责任的法学理论依据、社会利益理论、权利义务统一、利益相关人理论、经济分析等角度入手论述了公司责任理论。再次笔者详细介绍了公司社会责任的内容,主要包括对职工、消费者、债权人、社区、环境、社会公益的社会责任。笔者还对英国、美国家及德国和日本等国家关于公司社会责任的实现途径做了介绍。最后介绍我国公司社会责任实现途径的立法现状,并针对我国是实际国情,对完善我国公司社会责任的实现途径提出了以下几点建议：通过公司社会道德责任标准、职工参股并参与公司管理制度实现对职工的社会责任；通过完善产品召回制度、消费者监督制度实现公司对产品购买者的社会责任；通过金融机构参与公司监管实现对公司主要债权人利益的保护；通过完善对环境保护、社会公益等问题的立法实现,来保障公司对其社会责任的实现。
[Abstract]:The theory of corporate social responsibility originated in the United States and Germany. The real theory of corporate social responsibility originated in the United States in the 1930s. It is an important theory involving many disciplines such as economics, law, management and so on. Its main purpose is to alleviate some social problems, such as environmental protection, social public welfare and so on, which are brought by the continuous expansion of the company's scale, so as to coordinate the relationship between the company and the society. There are a lot of arguments about this issue in the academic circles at home and abroad, and many useful research results have also appeared. Many countries now have clear legal provisions on how to achieve corporate social responsibility. The first paragraph of Article 5 of the Company Law of our country also stipulates that when a company engages in business activities, it must abide by the laws, administrative regulations, social morality, business morality, honesty and trustworthiness, accept the supervision of the government and the public, and bear social responsibility. But this paragraph only makes the principle stipulation to the company to undertake the social responsibility, and does not prescribe the concrete measure. The author makes a further discussion on the theory of corporate social responsibility in light of the current situation of academic research, and makes some studies on the ways to realize corporate social responsibility in the light of the present situation of our country and the foreign research situation. First of all, from the historical origin of corporate social responsibility, through the concept of corporate social responsibility, the main body of corporate social responsibility has a basic understanding of corporate social responsibility. Secondly, it discusses the theory of corporate responsibility from the perspective of the development of the company market, the legal theoretical basis of corporate social responsibility, the theory of social interests, the unity of rights and obligations, the theory of stakeholders and economic analysis. Thirdly, the author introduces the content of corporate social responsibility in detail, including social responsibility for workers, consumers, creditors, community, environment, social welfare. The author also introduces the ways to realize CSR in Britain, America, Germany and Japan. Finally, it introduces the legislation status of the way to realize corporate social responsibility in our country, and in view of the actual situation of our country, puts forward the following suggestions to perfect the way of realizing corporate social responsibility in our country: through the standard of corporate social moral responsibility, Staff and workers participate in the company management system to realize the social responsibility to the staff and workers, through perfecting the product recall system, the consumer supervision system realizes the company's social responsibility to the product buyer; Through the participation of financial institutions in corporate supervision to protect the interests of the main creditors of the company, through the improvement of environmental protection, social welfare and other issues of legislation to protect the realization of corporate social responsibility.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D912.29;F270

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