摘要
企业在为股东牟利之外,是否还应承担一定的社会责任,一直以来学术界并未形成一致的看法,并形成了反对社会责任论、单一社会责任论和多元社会责任论等三种流派。随着时代的发展,尤其是企业活动对外部社会的影响加剧,企业对利益相关者承担多元社会责任已成为一种客观必然,这不仅是外部社会对企业的要求,也是企业自身实现可持续发展的要求。但是,要求企业承担多元社会责任并不意味着要企业办社会或无限制地承担责任。
Scholars have different views on whether corporations should undertake social responsibilities besides making profit for shareholders. The scholars can be classified as three schools： objection to corporate social responsibility, unitary social responsibility and plural social responsibility. With the development of the economy and society, it has been inevitable for corporations to undertake plural social responsibility. However, it does not mean corporate should undertake totally unlimited scial responsibilities.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2007年第4期75-80,F0003,共7页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
企业社会责任
单一社会责任
多元社会责任
利益相关者理论
Corporate Social Responsibility
Unitary Social Responsibility
Plural Social Responsibility
Stakeholder Theory
