摘要
契约精神是法治社会的重要基础,也是人类文明的精髓。契约不仅包含显性的法律契约,还包含诸如道德、伦理等为内涵的社会隐性契约,企业作为社会契约重要的缔约者,其行为在社会生活中有着较强的影响力。一直以来关于企业行为的目标——企业价值最大化中企业价值的定义仅仅局限于经济价值,忽视了企业的社会契约义务,因此产生了一系列的社会问题,甚而影响社会稳定乃至人类的可持续发展。重新廓清企业价值内涵,体现企业履行社会契约义务的价值,实现创造经济价值与社会价值相结合,有助于企业为社会和经济的进步尽其应有的义务。
The spirit of contract is an important foundation of a society ruled by law and the essence of human civilization. The contract not only contains explicit legal contracts, but also contains social implicit contracts such as morality and ethics. As an important contractor of social contract,the enterprise has a strong influence in social life. The goal of corporate behavior-the definition of corporate value in corporate value maximization-is only limited to economic value,ignoring corporate social contractual obligations,thus creating a series of social problems that even affect social stability and even human sustainability development. It will re-clarify the connotation of enterprise value,reflect the value of enterprises fulfilling their social contract obligations,and realize the combination of creating economic value and social value,which will help enterprises fulfill their due obligations for social and economic progress.
出处
《宏观经济研究》
CSSCI
北大核心
2018年第11期153-159,共7页
Macroeconomics
关键词
社会契约
企业价值
政府机制
Social contract
Enterprise value
Government mechanism
