摘要
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。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。
Based on the rational hypothesis of complete corporate decision-making process, the traditional viewpoint believes that the function of a corporate is in economic efficiency, but the economic value is the only standard for measuring the business success, and the primary business objective is profit maximization with regard to its management. While the society clearly requires corporate to undertake corresponding social responsibilities as other related benefit communities in order to realize its profit and value promotion. This paper makes a comprehensive introduction on CSR abroad, and carries on a corresponding synthesis and comments.
出处
《石家庄经济学院学报》
2007年第1期12-17,共6页
Journal of Shijiazhuang University of Economics
基金
教育部重大攻关项目(批准号:04JZD007)
国家软科学研究计划项目(批准号:2004DGQ2D089)资助
