公共管理视角下的企业社会责任研究

发布时间：2018-03-25 23:51

本文选题：企业社会责任　切入点：政府规制　出处：《西北大学》2011年硕士论文

【摘要】：何谓企业社会责任?简而言之,就是企业在创造利润、对股东承担法律责任的同时,还主动承担起对员工、消费者、公益事业和环境等方面的责任,包括遵守商业道德、生产安全、职业健康、保护劳动者的合法权益、保护环境、支持慈善事业、捐助社会公益、保护弱势群体等等。然而,中国的大多数企业普遍处于盲目追求短期经济利益的阶段,未能看清社会的长远发展趋势,企业短视行为严重。一方面,认为企业社会责任的履行是企业单方面经济利益的流出；另一方面,未能意识到企业社会责任的履行给企业所带来的社会效益,造成了大部分企业只注重股东利益,对员工、消费者、利益相关者、公益事业和环境存在社会责任缺失的现状。企业社会责任缺失的原因主要是中国企业内部的社会责任建设意识淡薄、执行不力,以及外部激励不足、监管不严,这里所讲的“外部”主要指社会和政府,其中政府的监管不力成为企业社会责任缺失最主要的原因。虽然我国有许多法律法规涉及到企业社会责任,但由于我国执法力度不够,而不能有效的实现制约企业忽视企业社会责任的违规行为发生。我国的《劳动法》充分规定了企业如何对待员工的条例,着重强调了针对员工最低工资的标准,企业提供员工的工作环境的标准等等。然而由于我国没有相应的执行法律法规,违反《劳动法》的行为,没有得到应有的惩戒,《劳动法》的约束效果并不明显。其他相关部门,如财政、纪检监察没有相互有效传递信息,组成对企业社会责任的网状管理。总的来说,行政主体没有最大限度地产生对企业社会责任的干预,没有形成迫使企业履行社会责任的压力。如果要解决我国企业社会责任缺失的现状,单靠企业的自觉性是不现实的,政府在让企业履行社会责任问题上起着最为重要的作用,规范制约企业行为,使企业在注重经济效益的同时,兼顾生态效益与社会效益,成为政府的重要责任。为此,政府要有一套良好的制度设计,强化对企业的监督与制约。
[Abstract]:What is corporate social responsibility? In short, while making profits and assuming legal responsibility to shareholders, enterprises also take the initiative to take responsibility for employees, consumers, public welfare undertakings and the environment, including compliance with business ethics, production safety, and occupational health. Protect the legitimate rights and interests of workers, protect the environment, support philanthropy, contribute to social welfare, protect vulnerable groups, and so on. However, the majority of Chinese enterprises are generally in the stage of blindly pursuing short-term economic benefits and fail to see the long-term development trend of society. The short-sighted behavior of enterprises is serious. On the one hand, It is considered that the fulfillment of corporate social responsibility is the outflow of unilateral economic benefits of enterprises; on the other hand, the failure to realize the social benefits brought by the performance of corporate social responsibility results in the majority of enterprises paying attention only to the interests of shareholders and to their employees. Consumers, stakeholders, public welfare undertakings and the environment are in the absence of social responsibility. The main reasons for the lack of corporate social responsibility are the weak awareness of social responsibility construction within Chinese enterprises, poor implementation, and inadequate external incentives. Supervision is not strict, the "external" mainly refers to the society and the government, and the lack of government supervision is the main reason for the lack of corporate social responsibility. Although there are many laws and regulations related to corporate social responsibility in our country, however, the law enforcement in our country is not strong enough. China's Labor Law fully stipulates the regulations on how enterprises treat their employees, with emphasis on the standard of minimum wage for employees. However, because our country does not have the corresponding enforcement laws and regulations, violates the "labor law" the behavior, did not receive the due punishment, "the labor law" the restraint effect is not obvious. Other related departments, For example, finance, discipline inspection and supervision do not effectively transmit information to each other and form a network of management of corporate social responsibility. In general, the administrative body does not have the greatest interference in corporate social responsibility. There is no pressure to force companies to fulfill their social responsibilities. If we want to solve the current situation of the lack of corporate social responsibility in our country, it is unrealistic to rely solely on enterprise consciousness. The government plays the most important role in enabling enterprises to fulfill their social responsibility and normalizes and restricts enterprise behavior. Therefore, the government should have a set of good system design, strengthen the supervision and restriction to the enterprise.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F270

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