摘要
近些年,随着我国失信企业数量逐年提高,企业失信问题受到政府和广大市民的广泛关注。因此,我国政府提出企业社会责任概念,要求我国企业积极配合、履行相关社会责任。本文对我国企业发展现状进行分析,还对企业利益相关理论、企业社会责任相关理论以及市场效应等相关理论进行分析研究。研究发现,我国企业需要针对不同类型的用户来承担和履行不同类型的责任。其中,企业常见的履行责任分类有企业员工、供应商、投资商、客户、政府等方面,要求企业管理人员在履行社会责任职能的基础上,同时还要对企业发展价值进行分析。企业在履行社会责任的同时,还可以提高自身价值,促进我国经济长期稳定发展。
In recent years,with the increasing number of enterprises in breach of trust in our country,the government and the general public attach importance to the problem of enterprises'breach of trust.Therefore,by putting forward the concept of corporate social responsibility,our government requires our enterprises to actively cooperate and fulfill the relevant social responsibility.This article analyzes the status quo of the development of Chinese enterprises,and studies related theories such as corporate interests,corporate social responsibility and market effects.The study found that Chinese companies need to undertake and perform different types of responsibilities for different types of users.Among them,the common classifications of corporate responsibilities include corporate employees,suppliers,investors,customers,governments,etc.,requiring corporate managers to analyze the value of corporate development on the basis of fulfilling social responsibilities and functions.While fulfilling their social responsibilities,enterprises must also improve their own value in order to promote the long-term stable development of the Chinese economy.
作者
王丽
刘传俊
WANG Li;LIU Chuanjun(School of Economics and Management,Taiyuan University of Science and Technology)
出处
《中国商论》
2021年第14期131-133,共3页
China Journal of Commerce
基金
山西省哲学社会科学规划课题“构建山西企业履行社会责任推进机制”(W20171033)
山西省软科学课题“基于企业履责视角的太原市可持续发展议程创新示范区建设研究”(2018041059-4)。
关键词
企业社会责任
企业价值
财务管理
相关研究
corporate social responsibility
corporate value
financial management
related research
