我国国有企业承担社会责任的必要性及实现机制研究
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摘要
企业社会责任理念产生于19世纪末的西方国家,并在20世纪引起经济学、管理学、法学、社会学、伦理学等诸多学科的广泛关注,成为当前构建企业与社会和谐关系的一种基本思路。在中国计划经济时代,国有企业对国家、社会,尤其是对职工个人,均承担了无限的责任,职工的生、老、病、死、衣、食、住、行都由企业全面负责,即所谓“企业办社会”。改革开放以后,随着国有企业改革的不断深入,政企不分的模式逐渐打破,国有企业社会职能逐渐剥离,逐利性日渐鲜明。但是,作为我国国民经济的基础和社会主义市场经济中最重要的经济主体,国有企业也担负着维护社会整体利益和促进社会和谐发展的重任。
目前,大部分国有企业,特别是中央企业积极履行社会责任,在保证经营业绩、发布社会责任报告、推行节能减排、参与公益事业等方面表现突出,但同时也存在诸多问题,比如忽视职工权益、侵害消费者权益、破坏生态环境、信息披露失真等。究其原因,首先在于国有企业对社会责任的认识不充分,尚未将履行社会责任提升到战略地位;其次是国有企业内部机制不健全,这是企业社会责任实现的制度性缺陷;此外,相关社会环境的不完善也在一定程度上对国有企业社会责任的履行产生直接或间接的影响。
研究我国国有企业承担社会责任的必要性及实现机制,是为了促进我国国有企业更好地履行社会责任,以起到良好的表率和示范作用,加快企业社会责任理念在全国范围内的传播和发展。目前企业社会责任问题属于国内外学术界研究的热点,但专门针对国有企业社会责任的研究很少。结合国有企业的特殊内在属性和我国基本国情,对国有企业社会责任的范畴、必要性和实践等问题进行系统深入的分析,并针对当前国有企业承担社会责任的不足,提出切实可行的对策,具有一定的理论价值和现实意义。
在国内外学者研究的基础上,笔者专门针对国有企业社会责任的理论与实践进行了较为系统的研究,以期为促进我国国有企业承担社会责任提供借鉴。本文对企业社会责任与国有企业社会责任的内涵进行了清晰的界定;通过理论支撑、现实依据、和博弈模型三个角度来论证国有企业承担社会责任的必要性;通过分析国有企业承担社会责任的历史和现状,明确国有企业承担社会责任存在的不足及原因;最后从培育企业社会责任意识、健全企业法人治理结构、建立企业社会责任体系和优化外部条件四个方面,构建我国国有企业承担社会责任的实现机制。
The concept of corporate social responsibility arises from the Western countries in the late 19th century. It has been attracting the attention from all subjects such as economics,management science,laws,sociology, ethics and so on. Undoubtedly, it becomes a basic idea to build a harmonious relationship between corporate and society. In the era of the planned economy, China's State-owned enterprises take full responsibilities for the State, society and employees, which is known as the "enterprise social networking". After the reform and opening up, with the deepening of state-owned enterprise reform, the social function of state-owned enterprises gradually strips, and they are pay more attention to the profits. However, as the most important economic entities in our country, state-owned enterprises are also responsible for safeguarding the interests of society as a whole and promoting the development of harmonious society.
At present, most of the state-owned enterprises, especially the central enterprise actively fulfill their social responsibilities, such as improving business performance, publishing social responsibility report, saving energy, participating philanthropy and so on. Meanwhile, there are many problems, such as ignoring the interests of workers and consumers, damaging the ecological environment, releasing error information, etc. There are several reasons for these problems. First of all, the state-owned enterprises’awareness of social responsibility is insufficient. Secondly, the internal mechanism of State-owned enterprises to be of unsound mind, this is corporate social responsibility implemented system defect. In addition, the related social environment is not sound for the state-owned enterprises to fulfill their social responsibilities.
The author analyzes the necessity and implementation mechanism of Chinese state-owned enterprises social responsibility, in order to promote Chinese State-owned enterprises to be better fulfilling their social responsibilities. Only in this way, can we spread and development the concept of corporate social responsibility in our country. At present, corporate social responsibility is a hot topic discussed by scholars in the worldwide, but the research focus on the state-owned enterprises social responsibility is sparse. Therefore, there are profound theoretical and practical significance to research this topic, and it is necessary to put forward some effective measures to promote social responsibility of state-owned enterprises.
Based on the study of scholar in the worldwide, the author study the theory and the practice of the state-owned enterprises social responsibility systematically, in order to put forward some effective measures to promote social responsibility of state-owned enterprises. In this paper, at first, the author defines the connotation of state-owned enterprises social responsibility. At second, the author analyzes the necessity of state-owned enterprises social responsibility through several methods. Thirdly, the author demonstrates the history and current situation of state-owned enterprises social responsibility, and finds out the reason for the lack of social responsibility. At last, the author put forward some effective measures to promote social responsibility of state-owned enterprises.
目前,大部分国有企业,特别是中央企业积极履行社会责任,在保证经营业绩、发布社会责任报告、推行节能减排、参与公益事业等方面表现突出,但同时也存在诸多问题,比如忽视职工权益、侵害消费者权益、破坏生态环境、信息披露失真等。究其原因,首先在于国有企业对社会责任的认识不充分,尚未将履行社会责任提升到战略地位;其次是国有企业内部机制不健全,这是企业社会责任实现的制度性缺陷;此外,相关社会环境的不完善也在一定程度上对国有企业社会责任的履行产生直接或间接的影响。
研究我国国有企业承担社会责任的必要性及实现机制,是为了促进我国国有企业更好地履行社会责任,以起到良好的表率和示范作用,加快企业社会责任理念在全国范围内的传播和发展。目前企业社会责任问题属于国内外学术界研究的热点,但专门针对国有企业社会责任的研究很少。结合国有企业的特殊内在属性和我国基本国情,对国有企业社会责任的范畴、必要性和实践等问题进行系统深入的分析,并针对当前国有企业承担社会责任的不足,提出切实可行的对策,具有一定的理论价值和现实意义。
在国内外学者研究的基础上,笔者专门针对国有企业社会责任的理论与实践进行了较为系统的研究,以期为促进我国国有企业承担社会责任提供借鉴。本文对企业社会责任与国有企业社会责任的内涵进行了清晰的界定;通过理论支撑、现实依据、和博弈模型三个角度来论证国有企业承担社会责任的必要性;通过分析国有企业承担社会责任的历史和现状,明确国有企业承担社会责任存在的不足及原因;最后从培育企业社会责任意识、健全企业法人治理结构、建立企业社会责任体系和优化外部条件四个方面,构建我国国有企业承担社会责任的实现机制。
The concept of corporate social responsibility arises from the Western countries in the late 19th century. It has been attracting the attention from all subjects such as economics,management science,laws,sociology, ethics and so on. Undoubtedly, it becomes a basic idea to build a harmonious relationship between corporate and society. In the era of the planned economy, China's State-owned enterprises take full responsibilities for the State, society and employees, which is known as the "enterprise social networking". After the reform and opening up, with the deepening of state-owned enterprise reform, the social function of state-owned enterprises gradually strips, and they are pay more attention to the profits. However, as the most important economic entities in our country, state-owned enterprises are also responsible for safeguarding the interests of society as a whole and promoting the development of harmonious society.
At present, most of the state-owned enterprises, especially the central enterprise actively fulfill their social responsibilities, such as improving business performance, publishing social responsibility report, saving energy, participating philanthropy and so on. Meanwhile, there are many problems, such as ignoring the interests of workers and consumers, damaging the ecological environment, releasing error information, etc. There are several reasons for these problems. First of all, the state-owned enterprises’awareness of social responsibility is insufficient. Secondly, the internal mechanism of State-owned enterprises to be of unsound mind, this is corporate social responsibility implemented system defect. In addition, the related social environment is not sound for the state-owned enterprises to fulfill their social responsibilities.
The author analyzes the necessity and implementation mechanism of Chinese state-owned enterprises social responsibility, in order to promote Chinese State-owned enterprises to be better fulfilling their social responsibilities. Only in this way, can we spread and development the concept of corporate social responsibility in our country. At present, corporate social responsibility is a hot topic discussed by scholars in the worldwide, but the research focus on the state-owned enterprises social responsibility is sparse. Therefore, there are profound theoretical and practical significance to research this topic, and it is necessary to put forward some effective measures to promote social responsibility of state-owned enterprises.
Based on the study of scholar in the worldwide, the author study the theory and the practice of the state-owned enterprises social responsibility systematically, in order to put forward some effective measures to promote social responsibility of state-owned enterprises. In this paper, at first, the author defines the connotation of state-owned enterprises social responsibility. At second, the author analyzes the necessity of state-owned enterprises social responsibility through several methods. Thirdly, the author demonstrates the history and current situation of state-owned enterprises social responsibility, and finds out the reason for the lack of social responsibility. At last, the author put forward some effective measures to promote social responsibility of state-owned enterprises.
引文
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