摘要
社会责任作为一种公共责任,政府和企业都可以承担,但哪些社会责任必须由政府履行而哪些社会责任可以由企业来承担,划分二者的社会责任有两个判据:第一是沉没成本,即政府与企业谁存在沉没成本就由谁承担社会责任;第二是交易成本,若政府与企业都不存在沉没成本,社会责任的划分就以交易成本为依归。
As a public responsibility, social responsibility can be assumed by both government and enterprise. But where is the responsibility boundary between the two sides, this article puts forward a couple of criterions. The first is sunk cost, which means the one who has the sunk cost primarily should carry out the social responsibility. If neither government nor enterprise has the sunk cost, the responsible distribution should be based on transaction cost.
出处
《湖南师范大学社会科学学报》
CSSCI
北大核心
2014年第4期61-66,共6页
Journal of Social Science of Hunan Normal University
关键词
社会责任
沉没成本
交易成本
social responsibility
sunk cost
transaction cost
