企业社会责任和企业二重性理论.pdfVIP

2007 年第 4 期 安徽商贸职业技术学院学报 No.4 Dec., 2007 第 6 卷 总第 24 期 Journal of Anhui Business College of Vocational Technology Vol. 6 General No.24 企业社会责任与企业二重性理论 王 永 年 （安徽财经大学 经济与金融学院，安徽 蚌埠 233041） 摘 要：本文提出以马克思主义经济学的企业二重性理论及其分析方法作为研究企业社会责任概念的理论和方法 论依据。论文针对国内外理论界关于企业社会责任理论研讨中的不同观点，运用企业二重性理论进行了分析和评 论。论文认为，深入研究企业社会责任概念在我国社会经济条件下应有的内涵和外延，企业二重性两个方面体现 出来的非对称性特征，以及现代资本的双重性质，对于我国的企业建设和社会发展具有重要的意义。 关键词：企业社会责任；马克思主义经济学；企业二重性；现代资本 中图分类号：F270 文献标识码：A 文章编号：1671-9255（2007）04-0001-05 Enterprises’ Social Responsibility and Theory of Enterprises’ Duality WANG Yong-nian (School of Economics and Monetary, Anhui University of Finance and Economics, Bengbu 233041, China) Abstract: This paper proposes that the theory of enterprises’ duality in Marxist Economics and the methods to analyze it be used as the theoretical and methodological basis for the study of enterprises’ social responsibility. This paper analyzes the different views in theoretical circle home and abroad in the study and discussion of the theory of enterprises’ social responsibility using the theory of enterprises’ duality, based on which it concludes that we should further study the connotation and extension of the concept of enterprises’ social responsibility in the present social and economic condition and the asymmetry in enterprises’ duality as well as the duality of modern capital, which has great significance on the enterprise construction and social development in our country. Key Words: enterprises’ social responsibility; Marxist Economics; enterprises’ duality; modern capital 策，采取理想的具体行动的义务。”S.P.Robbins 一、企业社会责任概念及其经济学基础 （1991）认为