论我国企业履行社会责任的法制保障
发布时间：2018-08-12 21:06
【摘要】：企业社会责任理论突破了传统的企业经营利益最大化的原则,它主张企业在追求利润获得自身发展的的同时,应当积极地去承担社会责任。这是社会发展到一定阶段的必然要求,也是企业实现可持续发展的根本途径。企业在发展的过程中关心就业保障、环境保护、社区利益及福利救济等问题,把社会整体利益置于重要地位势必会得到社会公众的认可,获得长远的效益。现代企业社会责任最早为西方国家所倡导,其概念自20世纪初被美国学者奥利弗·谢尔顿提出来以后,便引起了人们的广泛关注与长久争议。例如,企业是否应当承担社会责任、企业社会责任的性质、责任承担的范围以及社会责任的强化等一系列问题到目前也尚有分歧。后随着经济的发展,在经过相当长的一段时间这一概念才逐渐获得了人们的普遍认同,并为国际社会所接受。 改革开放以来,我国的社会主义市场经济体制逐步得以建立和完善,为我国的经济增长提供了良好的发展环境,企业作为市场经济的最重要主体,已经成为拉动经济增长的主动力。截至2011年,我国国民经济总量已经跃居世界第二,成为继美国之后的第二大经济实体。但是,当前我国正处于社会转型的关键时期,社会的利益平衡机制还不甚完善,社会各种矛盾和冲突正逐渐凸显。尽管我国在立法上对劳动就业、消费者保护和环境生态等方面做出了积极的努力,构建了基本的社会责任框架体系,但是由于法律设置上尚有欠缺和政府监管过程中存有漏洞,再加上我国的一些企业在谋求经济利益的过程中,缺乏基本的商业道德、社会责任意识淡薄、履行社会责任的行动不足或者在履行的过程中不够规范等问题,导致近些年来企业在承担员工责任、环境污染、消费者权益保护、慈善事业及对弱势群体的保护方面出现了一系列的问题,严重扰乱了市场经济秩序,引起了社会公众的极大不满,对和谐社会的构建造成了极大的威胁。因此关注企业社会责任、在全社会范围内积极推进社会责任已显得十分紧迫。 与发达国家相比,企业社会责任在我国作为一个舶来品,无论是在理论方面的探讨研究,还是在实践操作中的实施推进都有较大的差距,需要我国的政府部门、科研机构和企业组织加强在人力、物力方面的支持,积极探索企业履行社会责任的新思路,努力寻求获得企业自身效益和社会效益相平衡的最佳途径。鉴于我国企业履行社会责任制度尚不完备的情况,本文在研究的过程中首先采用文献研究法,通过查阅大量的文献著作、报刊杂志、新闻网络资料,对企业社会责任理论进行了细致深入的分析和探讨,对企业社会责任基础理论进行了详细说明,同时对企业承担社会责任的必要性进行了探讨。其次,运用比较分析法,针对我国目前企业社会责任的法律实践,以美国、英国、德国和日本这四个国家的法律规定和实践操作为例,介绍和分析了发达国家企业履行社会责任的实施机制,并在此基础上分析对我国的借鉴和可取之处。最后,通过理论联系实际的方法,针对我国企业履行社会责任过程中出现的具体情况,以科学可行的基本理论为指导,提出我国企业社会责任实施的完善建议。 本文关于企业社会责任的研究主要分为五个部分,第一部分对企业社会责任的一般理论进行了详细地介绍和说明。主要是对企业社会责任的发展沿革、具体内涵、根本性质进行了探讨,并从企业对劳动者、消费者、自然环境和公益事业五个方面确认了企业社会责任的范围。第二部分是企业承担社会责任的经济法学基础和现实动因。一方面从经济法的社会本位性、基本原则和价值观角度对企业应当承担社会责任进行了分析,另一方面从企业承担社会责任对和谐社会的构建、提高竞争力、适应全球化和可持续发展的现实意义角度进行了论证。第三部分主要是中外企业社会责任法制的比较。通过对我国企业社会责任的立法规定的总结罗列,参照其他发达国家关于企业社会责任的立法规定和履行实践,提出对我国企业社会责任实施的借鉴和可取之处。第四部分对我国企业履行社会责任存在的问题进行了分析,从立法规定、政府监管和企业守法等方面进行了探讨。第五部分针对我国现实存在的问题从完善立法、构建企业实施机制和社会监督及营造良好氛围方面提出完善建议和对策。
[Abstract]:The theory of corporate social responsibility breaks through the traditional principle of maximizing the operating interests of enterprises. It advocates that enterprises should actively shoulder social responsibility while pursuing their own development. This is the inevitable requirement of social development to a certain stage and the fundamental way for enterprises to achieve sustainable development. Concerned about employment security, environmental protection, community interests and welfare relief, putting the interests of the community as a whole in an important position is bound to be recognized by the public and achieve long-term benefits. For example, the nature of corporate social responsibility, the scope of corporate social responsibility and the strengthening of social responsibility are still different. With the development of economy, the concept of corporate social responsibility was gradually acquired after a long period of time. It is universally recognized and accepted by the international community.
Since the reform and opening up, China's socialist market economic system has been gradually established and improved, providing a good environment for China's economic growth. As the most important subject of the market economy, enterprises have become the main driving force for economic growth. The second largest economic entity after the United States. However, China is currently in a critical period of social transformation, the social interest balance mechanism is not perfect, and various social contradictions and conflicts are gradually highlighted. However, due to the lack of legal settings and loopholes in the process of government supervision, as well as the lack of basic business ethics, weak awareness of social responsibility, inadequate action to fulfill social responsibility or lack of norms in the process of fulfilling economic interests of some Chinese enterprises, etc. In recent years, a series of problems have arisen in the aspects of employees'responsibility, environmental pollution, protection of consumers' rights and interests, charity and protection of vulnerable groups. These problems have seriously disturbed the order of the market economy, caused great dissatisfaction of the public, and posed a great threat to the construction of a harmonious society. It will be very urgent to promote social responsibility within the whole society.
Compared with developed countries, CSR in China as an imported product, whether in theoretical research, or in practice to promote the implementation of the implementation of a larger gap, the need for our government departments, scientific research institutions and enterprise organizations to strengthen human and material support, actively explore the implementation of corporate social responsibility Ren's new thinking tries hard to find the best way to balance the benefits of enterprises and society. In view of the incompleteness of the social responsibility system of enterprises in China, this paper firstly adopts the method of literature research in the process of research. Through consulting a large number of literatures, newspapers, magazines, news network information, corporate social responsibility. The theory has carried on the detailed thorough analysis and the discussion, has carried on the detailed elaboration to the enterprise social responsibility basic theory, simultaneously has carried on the discussion to the enterprise undertakes the social responsibility necessity. Secondly, uses the comparative analysis method, in view of our country present enterprise social responsibility legal practice, take the United States, Britain, Germany and Japan these four countries'laws Taking the stipulation and practical operation as an example, this paper introduces and analyzes the implementation mechanism of corporate social responsibility in developed countries, and on this basis, analyzes the reference and desirability to our country. Finally, through the method of combining theory with practice, it aims at the specific situation in the process of corporate social responsibility in our country, and takes the scientific and feasible basic theory as the basis. Guidance and put forward suggestions for improving corporate social responsibility in China.
This article mainly divides into five parts about the research of CSR. The first part introduces and explains the general theory of CSR in detail. It mainly discusses the development and evolution of CSR, the concrete connotation and the fundamental nature, and discusses the five aspects of CSR from enterprises to workers, consumers, natural environment and public welfare undertakings. The second part is the economic law foundation and realistic motivation for enterprises to undertake social responsibility. On the one hand, it analyzes the social responsibility that enterprises should undertake from the angle of social standard, basic principles and values of economic law, on the other hand, it analyzes the social responsibility that enterprises should undertake from the angle of social responsibility to harmonious society. The third part mainly compares the legal system of corporate social responsibility between China and foreign countries. The fourth part analyzes the problems existing in the implementation of corporate social responsibility in China, discusses the legislative provisions, government supervision and corporate law-abiding aspects. The fifth part aims at the problems existing in China's reality from improving legislation, building enterprise implementation mechanism and society. It will supervise and create a good atmosphere and put forward suggestions and countermeasures.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F270
本文编号：2180367
[Abstract]:The theory of corporate social responsibility breaks through the traditional principle of maximizing the operating interests of enterprises. It advocates that enterprises should actively shoulder social responsibility while pursuing their own development. This is the inevitable requirement of social development to a certain stage and the fundamental way for enterprises to achieve sustainable development. Concerned about employment security, environmental protection, community interests and welfare relief, putting the interests of the community as a whole in an important position is bound to be recognized by the public and achieve long-term benefits. For example, the nature of corporate social responsibility, the scope of corporate social responsibility and the strengthening of social responsibility are still different. With the development of economy, the concept of corporate social responsibility was gradually acquired after a long period of time. It is universally recognized and accepted by the international community.
Since the reform and opening up, China's socialist market economic system has been gradually established and improved, providing a good environment for China's economic growth. As the most important subject of the market economy, enterprises have become the main driving force for economic growth. The second largest economic entity after the United States. However, China is currently in a critical period of social transformation, the social interest balance mechanism is not perfect, and various social contradictions and conflicts are gradually highlighted. However, due to the lack of legal settings and loopholes in the process of government supervision, as well as the lack of basic business ethics, weak awareness of social responsibility, inadequate action to fulfill social responsibility or lack of norms in the process of fulfilling economic interests of some Chinese enterprises, etc. In recent years, a series of problems have arisen in the aspects of employees'responsibility, environmental pollution, protection of consumers' rights and interests, charity and protection of vulnerable groups. These problems have seriously disturbed the order of the market economy, caused great dissatisfaction of the public, and posed a great threat to the construction of a harmonious society. It will be very urgent to promote social responsibility within the whole society.
Compared with developed countries, CSR in China as an imported product, whether in theoretical research, or in practice to promote the implementation of the implementation of a larger gap, the need for our government departments, scientific research institutions and enterprise organizations to strengthen human and material support, actively explore the implementation of corporate social responsibility Ren's new thinking tries hard to find the best way to balance the benefits of enterprises and society. In view of the incompleteness of the social responsibility system of enterprises in China, this paper firstly adopts the method of literature research in the process of research. Through consulting a large number of literatures, newspapers, magazines, news network information, corporate social responsibility. The theory has carried on the detailed thorough analysis and the discussion, has carried on the detailed elaboration to the enterprise social responsibility basic theory, simultaneously has carried on the discussion to the enterprise undertakes the social responsibility necessity. Secondly, uses the comparative analysis method, in view of our country present enterprise social responsibility legal practice, take the United States, Britain, Germany and Japan these four countries'laws Taking the stipulation and practical operation as an example, this paper introduces and analyzes the implementation mechanism of corporate social responsibility in developed countries, and on this basis, analyzes the reference and desirability to our country. Finally, through the method of combining theory with practice, it aims at the specific situation in the process of corporate social responsibility in our country, and takes the scientific and feasible basic theory as the basis. Guidance and put forward suggestions for improving corporate social responsibility in China.
This article mainly divides into five parts about the research of CSR. The first part introduces and explains the general theory of CSR in detail. It mainly discusses the development and evolution of CSR, the concrete connotation and the fundamental nature, and discusses the five aspects of CSR from enterprises to workers, consumers, natural environment and public welfare undertakings. The second part is the economic law foundation and realistic motivation for enterprises to undertake social responsibility. On the one hand, it analyzes the social responsibility that enterprises should undertake from the angle of social standard, basic principles and values of economic law, on the other hand, it analyzes the social responsibility that enterprises should undertake from the angle of social responsibility to harmonious society. The third part mainly compares the legal system of corporate social responsibility between China and foreign countries. The fourth part analyzes the problems existing in the implementation of corporate social responsibility in China, discusses the legislative provisions, government supervision and corporate law-abiding aspects. The fifth part aims at the problems existing in China's reality from improving legislation, building enterprise implementation mechanism and society. It will supervise and create a good atmosphere and put forward suggestions and countermeasures.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F270
【参考文献】
相关期刊论文 前3条
1 袁华;皮菊云;;美国企业社会责任实践研究[J];经济师;2007年02期
2 任怀玉;;中国企业社会责任现状与对策研究[J];商场现代化;2009年15期
3 欧阳润平;黄蕾;;不同理论视角下企业对员工的社会责任履责依据述评[J];现代管理科学;2009年04期
，本文编号：2180367
本文链接：https://www.wllwen.com/shekelunwen/shehuibaozhanglunwen/2180367.html
