中国企业社会责任的制度经济学分析

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1、 III 摘 要 企业社会责任这一概念最早是在 20世纪 20年代由美国学者欧利文 .谢尔顿提出的。随着经济全球化和一体化 ,企业的规模和实力日益壮大, 使社会各方面都获得了迅速的发展 。但是 , 由于企业在全球化和资本扩张的同时,不重视资源的可持续利用,破环环境,忽视员工的权益和消费者权益, 忽视社 会问题等,给社会的发展带来了一系列问题,导致企业和 其他利益相关者的矛盾突出。伴随着社会上要求企业履行社会责任的呼声越来越高,国际上企业社会责任运动的兴起,越来越多的国家积极参与到企业社会责任运动中,并且引起了学术界对于企业社会责任的理论研究。 中国虽然在 20 世纪 90年代就已经开始关注企业

2、社会责任,但是很多企业在认识企业社会责任的问题上仍然存在狭隘的眼光,使得我国企业社会责任的现实状况令人担忧。 2011 年至 2012 年我国国内发生了一系列涉及到企业产品质量、劳动者权益维护和食品安全问题事件,充分暴露出我国企业社 会责任的缺失和企业社会责任意识的淡薄。因此,如何改善我国企业社会责任缺失的现状,是一个亟待解决的问题。 本文以制度经济学理论为基础,就企业社会责任的问题展开深入讨论。首先在绪论部分介绍了本文研究的背景、目的和意义,并指出本文的研究目标是为强化我国企业的社会责任意识,加强我国企业社会责任的有效履行提出政策建议,制定企业社会责任的新制度安排。在第二章中,本文总结了关于

3、企业社会责任研究的文献以及制度经济学的基础理论知识,具体包括企业社会责任的发展阶段和内容、外部性、交易费用、非正式制度和正式制度等。第三章是本文的 主体部分,运用制度经济学的理论逐一展开分析企业社会责任的分析,从而更好的理解企业社会责任是一种制度安排,并最终得出企业承担社会责任是实现企业可持续发展的第三种力量。论文的第四章介绍了目前我国企业社会责任缺失的现状,运用制度经济学的理论从非制度约束、制度约束、实施 机制 三个方面分析了制度成因,并且指出在华跨国公司企业社会责任的“双重性”问题。就我国企业社会责任理论分析和现实状况的研究后,第五章从政府引导、社会监督、行业自律和企业自觉四个角度提出改善

4、我国企业社会责任缺失的制度安排。 企业社会责任是需求方和供给方共 同博弈的产物,是一种制度安排。我国应该积极面对国内企业社会责任缺失的现状,建立符合我国国情的企业社会责任履行机制,增强我国企业的可持续发展能力和国际竞 争力,最终实现由经济大国向经济强国的转变。 IV 关键词:企业社会责任 交易费用 制度安排 V Abstract The concept of corporate social responsibility is earliest proposed by the scholars of western countries in the 1920s. The size of the

5、 enterprise is growing big with the globalization and integration of economic,which brings great economic value to the society. At the same time ,because enterprises do not pay attention to the sustainable utilization of marine resources, break environment, ignore the rights or interests of the empl

6、oyees and consumers in the process of globalization and capital expansion , it has brought a series of problems to the societys development and also lead outstanding contradictions between the enterprises and other stakeholders. with the social requirements about corporate responsibility more and mo

7、re high and movements of international enterprise society responsibility rising, more and more countries are actively involving in the enterprise social responsibility movement and has aroused theory research on enterprise society responsibility in the academic circles. Although China has begin to p

8、ay close attention to corporate social responsibility in the 1990s, enterprise society responsibility reality conditions are anxious because a lot of enterprises still have the narrow vision in understanding enterprise social responsibility problem. From 2011 to 2012, China has happened a series of

9、events involving product quality, laborers rights and food safety problems, which fully exposed the lack of our countrys enterprise society responsibility and the awareness of enterprise social responsibility. Therefore, how to improve the lack situation of our enterprise social responsibility is an

10、 urgent problem to be solved. This paper are based on institutional economics theory and further discussed the problem of corporate social responsibility . In the introduction part ,it first introduced the papers background, purpose and significance,then it pointed out the research goals of strength

11、ening our countrys enterprise social responsibility consciousness and performing the effective policy recommendation for enterprise social responsibility.In the second chapter, this paper summarized the research literature and institutional economics basic theory knowledge about corporate social res

12、ponsibility including the development stage of enterprise social responsibility , content, externalities, the cost of trading, informal system and formal system, VI etc. The third chapter is the main body part of this paper, which analyzed the theories of social responsibility using the theory of in

13、stitutional economics ,which can better understand corporate social responsibility is a kind of system arrangement and finally draw that enterprise social responsibility is the third kind of strength for realizing sustainable development of enterprises. The paper presents the current situation of la

14、cking enterprise society responsibility in fourth chapter and analyzed the causes from the aspects of institutional constraints, institutional constraints, implementation mechanism using the theory of institutional economics.Then it pointed out the dualism problem of multinational corporations in Ch

15、ina. After researching on the practical situation of countrys enterprise society responsibility.the fifth chapter put forward recommendations from government guidance, social supervision, industry self-discipline and enterprise these four angles to improve the situations o lacking enterprise society

16、 responsibility in our country. Corporate social responsibility is the common game product between home-textile and suppliers and it is a kind of system arrangement. Our country should positively face up to the situation of lacking social responsibility and establish fulfillment system of enterprise social responsibility,which is help for strengthening our enterprises sustainable development capability and international competitiveness. Finally we can ach

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