摘要
要使公司切实承担起必要的社会责任,在理念层面应当确认营利最大化的商事目标与承担公司社会责任的非商事目标为公司的二元化目的;在制度层面,应针对公司社会责任完善内部治理结构,建立公司承担社会责任的激励和约束机制。
In order to have corporations undertake some social liabilities, two goals for them should be realized: to pursue maximum profits and to shoulder the social responsibilities at the same time. For the purpose of this, the internal management system of corporations should be improved, and an incentive and restricted mechanism should be established.
出处
《天津大学学报(社会科学版)》
2005年第2期140-142,共3页
Journal of Tianjin University:Social Sciences