摘要
如何履行企业社会责任,履行社会责任与企业财务绩效的关系又是怎样,这是当前学界、政界和商界所普遍关注的热点问题。本文基于企业共生理论的平台,以解析和诠释共生观视角的财务战略和企业社会责任战略,以及两大战略相互依附而又相互独立的属性,实现企业财务战略与企业社会责任战略进行对接和耦合,使企业与各共生体和共生单元达到利益共生与共赢,由此寻找企业共生财务战略的实现路径。
Abstract:The way for an enterprise to discharge social responsibility and the relationship between social responsibility and financial performance is universally concerned by educational circles,political circles and political circles.Based on the enterprise symbiotic theory,the purpose of this paper is to explain the financial strategy and social responsibility in the perspective of symbiotic theory.The discussion then focuses on reciprocal subsidiary and independence of these two strategies.This article tries to find the method of fulfilling the enterprise symbiotic financial strategy by coupling it with enterprise social responsibility strategy,which promotes a win-win situation of enterprise and symbiotic units.
出处
《会计研究》
CSSCI
北大核心
2011年第2期52-58,96,共7页
Accounting Research
基金
国家自然科学基金项目(70772036
70672013)
教育部新世纪优秀人才项目(NCET-08-0384)的研究成果之一
关键词
共生理论
社会责任
财务战略
实现路径
symbiotic theory social responsibility financial strategy the approach to realize the theory
