我国企业履行社会责任探讨_何晓民.pdfVIP

公共管理| Public Management 我国企业履行社会责任探讨 □何晓民 [ ] 摘 要 企业社会责任不仅影响经济、社会和环境的综合价值，还会影响到可持续发展的透明和道德。 目前，我国企业社会责 任引进性强、松散，引发了很多问题，需要各方面的共同努力。政府部门应尽快进行立法规范，加强执法监督，出台鼓 “ ” “ ” 励性的财税政策和产业政策，建立社会责任审计系统，树立正确的舆论导向;企业应重塑责任 理念，实施 责任 工 “ ” 程，公开 社会责任 报告;行业监管部门应加紧制定能指导和考核本行业企业履行社会责任的指标体系;非营利组织 应督促企业承担社会责任。 [ ] 关键词 中国;企业社会责任;履行 [ 中图分类号] F270 [ 文献标识码] A [ 文章编号] 1006 － 5024 ( 20 12 ) 12 － 0 160 － 04 [ ] ( ) 作者简介 何晓民，江西科技师范大学职业技术学院管理系副教授，硕士，研究方向为管理学。 江西南昌 330038 : Abstract Corporate social responsibility affects not only the economic ， social and environmental values ， but transparency and ethics of the sustainable development as well． At present ， there exist many problems related to the introduction of concepts of corporate social responsibilities ， which requires joint efforts． Government departments should develop legislations as soon as possible to strengthen legal supervisions ， introduce incentive fiscal policies and industrial policies ， and establish the social responsibility audit system and a proper guidance of public opinions． Enterprises should rebuild the concept of responsibility ， implement guarantee duties ， and make public the report of social responsibilities． Industrial regulatory departments should develop an indicator system to guide and examine enterprises  fulfilling social responsibilities． Non-profit organizations should urge en- terprises to undertake social responsibilities． Key words: China; the corporate social responsibility; implementation ” ( ) “ 市场经济的建立促使我国经济不断发展，但在市场