企业社会责任论文：论公司治理中企业社会责任的落实.docVIP

企业社会责任论文：论公司治理中企业社会责任的落实 【中文摘要】《公司法》第五条规定企业应该承担社会责任,但并未规定如何承担社会责任,仅具有原则性质的条款不具有可操作性,中国企业仅仅把履行社会责任当做标语和口号,无法真正在公司运作中承担和实现。本文从我国企业实现社会责任的现实状况入手,分析其弊端及实施力度的不彻底性,突出构建新的实现企业社会责任机制的紧迫性。切实高效的实现企业社会责任的方式是通过完善公司治理结构,把企业社会责任问题贯穿于企业日常营运过程中,随着“以董事会为中心”的公司治理模式逐渐压倒带有霸权性质且低效的“以股东会为中心”的公司治理模式后,提升对企业社会责任的重视程度以及执行力都依托于董事会的结构和功能的合理设置。基于以上逻辑推理,引出本文的重点和创新点,以董事会下设置社会责任委员会的方式实现企业承担社会责任的美好愿景。借助企业社会责任委员会这种功能主义机制,对董事会商业决策进行社会责任评估,是实现社会责任的有效途径。 【英文摘要】It is stipulated in article five of company law of the People’s Republic of China that an enterprise should bear its corporate social responsibility; however, how to bear its corporate social responsibility is not specified in this article, having only principle and lacking operationality. Merely regarding bearing corporate social responsibility as slogan, Chinese enterprises can hardly bear and realize corporate social responsibility in corporate governance. Starting with current status of the realization of corporate social responsibility of Chinese enterprises, this article will analysis its disadvantages and unthoroughness of its implementation with the purpose of emphasizing urgency of establishment of new mechanism to realize corporate social responsibility. Furthermore, in order to practically and effectively realize corporate social responsibility, Chinese enterprises shall perfect their corporate governance structures, and make the realization of corporate social responsibility running through their daily operation and management, gradually changing their inefficient and overbearing corporate governance structures in which everything was geared to shareholder meetings to a new corporate governance structure in which everything was geared to the board of directors, whose reasonable setting of structure and function will increase an enterprise抯 attention to and implementation of corporate social responsibility. Based on the above mentioned logical reasoning, this article will draw its key point and innovation point that Chinese enterprises