摘要
在中国经济持续增长,企业规模持续扩大的背景下,企业对利益相关者的影响力不断增大,企业社会责任问题受到更多的关注。企业社会责任问题的本质是外部性问题,是企业在履行与利益相关者的契约过程中对利益相关者施加了成本,却没有付出相应的对价。这种行为在短期内能够降低直接经营成本,但是却增加了企业与利益相关者谈判的费用,并增加双方合作过程中的摩擦。其后果是利益相关者不愿意将资源投入该企业,或者要求企业支付更高的对价,由此提高了企业的交易费用,并对企业财务绩效产生影响,这是企业社会责任对企业财务绩效的传导机制。只有正确理解企业社会责任的本质以及企业社会责任对企业财务绩效的传导机制,政策制定者才能够出台更有效的政策,企业才懂得应该如何履行社会责任。
Against the background of China＇s continuous economic growth and enterprise expansion, the corporate influence upon the stakeholders has constantly increased. Corporate social responsibility is a big issue drawing more attention. In essence, it is an external issue. The corporation imposes cost upon its stakeholders when it fulfills the contract with them without paying any price. Such behavior can reduce the cost of direct investment in short term, but increase the cost of negotiation between the corporation and its stakeholders, and the friction in their cooperation. As a result, the stakeholders are not willing to devote resources to the corporation, or require the corporation to pay even higher price, thus increasing the transaction fee of the corporation, and affecting the financial performance of the corporation, which is a transmission mechanism between corporate social responsibility and its financial performance. Only when properly understanding the essence of the corporate social responsibility and the transmission mechanism between corporate social responsibility and its financial performance can policy-makers step up effective measures, and the corporation know how to fulfill social responsibility.
出处
《深圳大学学报（人文社会科学版）》
CSSCI
北大核心
2016年第2期82-87,共6页
Journal of Shenzhen University：Humanities & Social Sciences
关键词
企业社会责任
企业财务绩效
新制度经济学
corporate social responsibility
corporate financial performance
new system economics
