企业社会责任：国外理论的演进及最新文献述评.docVIP

PAGE PAGE 1 企业社会责任：国外理论演进及最新文献述评 陈华1　　于光平2 （1山东经济学院山东区域经济研究院　2山东经济学院信息管理学院 山东济南　　250014） [摘 要]企业社会责任是一个兼容的领域，这一领域内存有宽泛的边界、大量非集中的文献、多学科交叉的观点。关于企业承担社会责任，国外学术界主要持有传统经济价值和企业社会责任两大观点。基于企业决策过程完全理性的假设，传统观点认为企业的功能是经济性的，而经济价值是度量企业成功的唯一标准，企业目标就是利润最大化；而社会责任观点则明确指出企业要实现利润增加和价值提升，就必须主动承担与相关利益群体相应的社会责任。本文较为全面地介绍了国外企业社会责任及其相关理论的演进及发展，并进行了相应的综合与评述。 [关键词]企业社会责任；相关利益者；财务绩效；评价综述 The latest literature summary on overseas Corporate Social Responsibility (CSR) evolution Chen Hua 1 Yu Guang-ping 2 (Research Institute of Regional Economy, Shandong Economic University, Jinan,250014, China ) Abstract: The field of Corporate Social Responsibility (CSR) is a compatible field full of broad boundaries, massive sporadic literature and multidisciplinary overlapping viewpoints. There have been two mainstream theories in overseas academic circles, which are traditional economic value and corporate social responsibility as far as the studies of CSR is concerned. Based on the rational hypothesis of complete corporate decision-making process, the former believes that the preessential function of a corporate is economical efficiency, it is this economic value that measures whether it succeeds, and the primary objective is profit maximization with regard to its management. While the latter make it clear that corporates have to undertake corresponding society responsibilities with related to correlation benefit communities on their own initiatives. This paper makes comprehensive instructions on CSR abroad, and carries on corresponding synthesis and comments from direct and indirect stratifications. Key words: CSR; Stakeholder theory; Financial performance; Summary and appraisal 作者简介：陈华，男（1967－）山东省鱼台县人，经济学博士，教授，硕士生导师，研究方向为金融生态、制度经济学等。 通讯地址：济南市二环东路7366号 山东经济学院山东区域经济研究院　　邮编：250014 　　 电话：0531 （0　　E-mail: chenhua6866＠163.com 于光平，女（1967.11--）山东莱阳人，学士，现为山东经济学院信息管理学院副书记，教授，研究方向为高校管理、区域经济等。 通讯地址：济南市二环东路7366号 山东经济学院信息管理学院 邮编：250014 企业社会责任：国外理论演进及最新文献述评* *本文受教育部重大攻关