关于企业社会责任的制度缺失及对策研究

A Research into the Countermeasures for the Absence of Corporate Social Responsibility

企业是一种制度安排,其社会责任是正式制度和非正式制度共同演化的结果。转型期,由于新旧体制交替,出现了制度缺失,企业行为失范现象严重。市场经济即是法制经济,同时,还要顾及相关者利益。只有通过多方利益主体在市场进化过程中形成利益协同机制,才能促进企业对社会责任的认知,也才能使企业对社会责任的承诺内化为一种主动行为。要形成一种基于市场民主协商之上的企业社会责任内生机制,初始的制度安排是必不可少的。政府作为正式制度的制定者之一,要为推动企业社会责任提供一定的制度规则,以诱发共同体利益机制的形成,从而使企业社会责任真正落实到实处。文章就此方面提出建议和对策。

Enterprise is a kind of system, the social responsibility of which is the result of the co-evolution of its formal and informal systems. During the transition from the old system to the new one, there has been a lack of institutions and thereby the improper business conducts are common. Market economy is a sort of economic legal system; meanwhile it also takes care of the interests of the stakeholders. Only when a coordinated interest mechanism is formed among the multi-stakeholders in the process of marketization, can the enterprise＇ s awareness of social responsibility he promoted, thereby making businesses＇ commitment to society into an active behavior. To develop a market-based democratic consultation on corporate social responsibility within the mechanism, the initial institutional arrangements are essential. As one of the makers of the system, in order to promote corporate social responsibility, the government should provide a system of rules to induce the formation of the community interest mechanism, hence the real implementation of corporate social responsibility. The present paper aims at making recommendations and providing countermeasures in this respect.