论企业社会责任的概念在舶来过程中的蜕变-经济法学专业论文.docxVIP

西南科技大学硕士研究生学位论文摘 西南科技大学硕士研究生学位论文 摘 要 据考证企业社会责任作为一种理念，它的古老的渊源甚至可以溯至古希 腊时期的欧洲。1 929年，时任通用电器公司总经理一职的欧文·杨在一次公 开的演说中提出了一种在当时非常先进的想法，与我们要讨论的企业社会责 任在很大程度上有相近之处。他认为股东、雇员、顾客和广大公众在公司中 都有一种利益，而公司的经理们有义务保护这些利益。杨的上述看法，是有 关企业对其利益相关者负责之观念中最早和最为典型的表达之一。后来，一 部分学者开始就企业的利益相关者理论作出解释和制度上的设计。他们把利 益相关者分为两类，一类是追求利益最大化的股东，另一类是非股东利益相 关者，并同时把企业对后者利益的关注称之为企业的社会责任。2005年我 国对《公司法》进行了全面修改，这次修法的～个亮点就是首次把企业的社 会责任的思想确立在了立法中。企业社会责任的概念及理论框架的提出很大 程度上基于欧美国家的企业实践，中国特定的制度安排与社会文化背景导致 了企业社会责任研究的跨文化问题，简单复制或照搬西方的企业社会责任概 念范畴及研究结果会导致理论和实践上的偏差。 关键词：企业社会责任 舶来概念 企业经济责任 Abst Abst ract According to the research，as a kind of concept，the origin of society responsibility of enterprise can back to the ancient Greece in Europe．In 1 929， the general manager of the General Electric Company Owen Yang put forward to a very advanced idea in a public speech and it extremely close to our discussion of society responsibility of enterprise．He thinks shareholders，employees， customers and the public have a kind of interest in company，and the managers have a duty to protect these interests．The above view iS one of the earliest and the most typical expressions of the enterprise are responsible for its stakeholders． Later，some of scholars began to explain the theory of stakeholder and design its system．They divided the stakeholders into two kinds，one kind is to pursue benefit maximization，another kind is stakeholders，and meanwhile．called the latter Interests to social responsibility of the enterprise．In 2005，the comprehensive amendments of the Company Law are the first time to establish the thought of social responsibility of the enterprise in legislation．The concept and theory of society responsibility of enterprise is greatly based on European and American’S business practices．China’S specific system and social．culture background result in a problem of the cross．cultural research of social responsibility of the enterprise．Simply copy or imitate the concept and research of social responsibility of the enterprise of western will lead