摘要
在大力倡导构建和谐社会的今天,企业社会责任问题受到广泛的关注。本文尝试用利益相关者理论来回答企业社会责任观,认为企业社会责任就是企业对其利益相关者承担责任,即要关注并维护企业的利益相关者的利益,企业通过设立"利益相关者委员会"可以有效的解决决策信息不对称的问题,从而督促企业更好的承担社会责任,企业社会责任作为积极的信号传递给企业的利益相关者,可以有效的降低企业的费用,促进企业更好的发展。
Today, we are pioneering the confluence of eomtrucfing a socialist harmonious society, and the problem of corporate social responsibility is widely concerned. In this article, we try to use the stakeholder theory to answer what is corporate social responsibility. Corporate social responsibility mears that the corporate should be responsible for the stakeholders, and that the corporate should care for and protect the benefits of the stakeholders. Constructing ＂stakeholder committee＂ may help solve the problem of asymmetric informarion and urge the corporaliom to take on the social respomibility better. As a positive signal transferred to the stakeholder, corporate social responsibility can effectively reduce the cost, and the corporation will develop better.
出处
《财经科学》
CSSCI
北大核心
2007年第11期98-105,共8页
Finance & Economics
关键词
企业社会责任
利益相关者
企业绩效
corporate social responsibility
stakeholders
corporate perfonmance
