中国企业社会责任行为的取向变迁及其调控

Change of orientation and its adjustment on social responsibility of Chinese enterprises

论述了中国企业的社会责任行为从计划体制时期到当代所经历的从价值取向到工具取向的变迁,指出这一方面有利于企业在利益的驱动下履行社会责任;另一方面却由于把履行社会责任作为逐利的手段,企业将在无利可图时拒绝履行社会责任。最后,文章提出必须通过国家外在调控与企业内在调控等途径,促使企业合理履行社会责任。

The paper discusses the change of orientation from value orientation to means orientation on the social responsibility performance of Chinese corporation. It indicates that on the one hand the change enables corporate to perform its social responsibility under the driving force of interests, and on the other hand, because performing social responsibility becomes a method of getting profits,corporate shall refuse to perform its social responsibility when there is no profit. In the end the paper proposes the corporate be prompted to perform social responsibility through the external adjustment of the state and the internal adjustment of the corporate.