我国公司社会责任实现之法律机制研究

发布时间：2018-06-25 21:10

本文选题：公司社会责任 + 立法　；参考：《中国政法大学》2009年硕士论文

【摘要】： 随着世界经济空前发展,公司以其特有的适合社会化商品经济的财产组织形式和企业经营机制,在现代商品经济发展过程中越来越发挥着举足轻重的作用。但是,公司的强大也给社会带来了一系列的问题,社会公众对公司履行社会责任产生了更多的期望,公司社会责任理论应运而生,公司社会责任渐渐为各国立法与司法实践所接受,公司也顺应潮流主动履行社会责任。当前我国正处在新旧体制交替时期,公司一味追求私利引发的社会问题已越来越多地影响着地区的和谐稳定,最近发生的“三鹿”事件和汶川特大地震唤起人们对公司社会责任的强烈关注。公司社会责任运动是全球化浪潮的产物,对我国公司的行为产生深远的影响。中国公司作为全球资本和产业链条中的重要一环必须积极应对新情况、新挑战,关于公司社会责任的相关研究课题已经在我国法学、经济学、社会学和管理学等多个学科展开了。2005年我国修改公司法,首次确立了公司社会责任原则。然而,法律对公司社会责任的规定过于原则、其内涵和外延人言言殊,存在公司利益相关者保护方面立法规制不足、公司治理方面缺乏有效的制衡机制,公司社会责任的实现机制不健全等问题。本文旨在从完善立法的角度,通过系统阐述公司社会责任的定义、考察国内外公司社会责任的立法与实践,运用比较法、实证法、结合经济学、管理学的研究成果,探索我国公司社会责任实现的路径选择。全文分为五章,第一章是本文重点,对公司社会责任的历史渊源进行考证,揭示公司社会责任的丰富内涵,分析了公司社会责任的定义与特点、形式、相对方与内容,认为公司社会责任是指公司在实现营利目标前提下,为满足社会对公司的期待和自身内在要求而承担维护非股东之公司利益相关者权益及公共利益的法律义务与道德义务,包括对雇员、债权人、消费者等利益相关者的责任、保护环境资源的责任和自愿履行的支持、资助公益事业的责任。通过政府责任与公司责任、经济责任、法律责任与道德责任等概念的辨析,首次提出公司社会责任是法律责任、“软法”责任及纯道德责任的统一。第二章是公司社会责任的正当性分析。探究了公司承担社会责任的经济学基础、法学基础和现实基础,阐述了公司承担社会责任的意义,从中推出公司社会责任是一个符合正义、秩序和效率法律价值的命题。第三章是外国公司社会责任的立法与实践。比较了美国、德国、日本等国家的公司社会责任立法与实践的不同特点、介绍了国际组织缔结的国际公约和行业协会制订行为准则等实践和社会责任投资运动对公司社会责任的实现起着重要的推动作用。第四章介绍我国公司社会责任的立法现状及立法不足,总结出公司社会责任的实现要靠法律机制的完善。第五章是文章的核心部分,提出“以公司法为中心,经济法为主干,辐射相关单行法”的公司社会责任综合调整立法模式,即在公司法中以授权性规范来确立“公司社会责任”一般原则,联袂消费者权益保护法、产品质量法、劳动法与社会保障法、环境保护法、反不正当竞争法等一系列单行法特别是经济法律法规,以强行性规范具体规定公司应承担的法律意义上的社会责任,再在企业所得税法、公益事业捐赠法等相关法律中以授权性、倡导性规范来引导公司承担更高层次的社会责任;并提出完善立法的具体方案:一是重新定位公司的价值目标,使公司利润最大化与承担社会责任相兼顾;二是改革公司内部治理结构,建立利益相关者共同治理的模式;三是完善公司外部约束机制,构建相应的监督、激励和救济体系。
[Abstract]:With the unprecedented development of the world economy, the company is playing a more and more important role in the development of modern commodity economy with its unique form of property organization and enterprise management mechanism suitable for the socialized commodity economy. However, the strong company has also brought a series of problems to the society, and the social public is carrying out the social responsibility to the company. The theory of corporate social responsibility has come into being, and the corporate social responsibility is gradually accepted by the legislation and judicial practice of all countries. The company is also complying with the trend to fulfill the social responsibility. At present, China is in the period of alternation of the old and new systems, and the social problems that the company pursues for private interest have become more and more affecting the region. The recent "Sanlu" event and the Wenchuan earthquake aroused people's strong attention to the corporate social responsibility. The corporate social responsibility movement is the product of the wave of globalization and has a profound influence on the behavior of our company. Situation, new challenge, the related research topic about corporate social responsibility has been carried out in China's law, economics, sociology and management science and other disciplines. The company law has been revised in China for.2005 years, and the principle of corporate social responsibility has been established for the first time. However, the law is too principle for the social responsibility of the company. The lack of legislative regulation in the protection of the company's stakeholder, the lack of effective counterbalance mechanism in corporate governance and the imperfect realization mechanism of corporate social responsibility.
The purpose of this paper is to elaborate the definition of corporate social responsibility by systematically elaborating the definition of corporate social responsibility, examining the legislation and practice of corporate social responsibility at home and abroad, using comparative law, empirical method, economic and management research results to explore the path choice of the realization of corporate social responsibility in our country. The full text is divided into five chapters, the first chapter is the focus of this article. This paper examines the historical origin of corporate social responsibility, reveals the rich connotation of corporate social responsibility, analyzes the definition and characteristics of corporate social responsibility, forms, relative parties and contents, and holds that corporate social responsibility is to maintain the company's expectation and internal requirements under the premise of realizing the profit goal of the company. The legal obligations and moral obligations of the non shareholders' stakeholders and the public interests, including the responsibility of the employees, the creditors, the consumers and other stakeholders, the responsibility of protecting the environmental resources and the support of voluntary performance, and the responsibility of the public welfare undertakings. Through the responsibility of the government, the responsibility of the company, the economic responsibility, the legal responsibility and the moral responsibility It is the first time that the corporate social responsibility is the legal responsibility, the "soft law" responsibility and the unity of pure moral responsibility. The second chapter is the analysis of the legitimacy of the corporate social responsibility. It explores the economic foundation of the company's social responsibility, the legal basis and the realistic basis, and expounds the significance of the company's social responsibility. Corporate social responsibility is a proposition that conforms to the legal value of justice, order and efficiency. The third chapter is the legislation and practice of the social responsibility of foreign companies. It compares the different characteristics of the legislation and practice of corporate social responsibility in the United States, Germany, Japan and other countries, and introduces the international conventions and trade associations of international organizations to formulate rules of conduct. Such as practice and social responsibility investment movement plays an important role in promoting the realization of corporate social responsibility. The fourth chapter introduces the legislative status and lack of legislation of corporate social responsibility in our country, and concludes that the realization of corporate social responsibility depends on the perfection of the legal mechanism. The fifth chapter is the core part of the article, and puts forward that the company law is the center and the economy is the center of the company law. The legislative model of the corporate social responsibility adjustment of the law as the principal and radiation related unilateral law is to establish the general principle of "corporate social responsibility" in the company law, together with the consumer rights and interests protection law, the product quality law, the labor law and social security law, the environmental protection law, the anti unfair competition law and so on. In particular, economic laws and regulations, in order to specify the legal sense of the social responsibility that the company should bear, and then in the enterprise income tax law, the public welfare donation law, and other relevant laws to guide the company to take on the higher level of social responsibility. Positioning the value target of the company, making the company's profit maximizing and taking account of the social responsibility; two is to reform the internal governance structure of the company and establish the model of the common governance of the stakeholders; the three is to improve the external constraint mechanism of the company, and to construct the corresponding supervision, incentive and relief system.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：D922.291.91

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