论公司治理与社会责任

On Corporate Governance and Social Responsibility

本文从利益相关者视角考虑公司治理与社会责任的关系,将肩负社会责任作为衡量管理者履行受托责任、保障利益相关者利益程度的重要标准之一,认为社会责任的实质是公司与各利益相关者间利益和责任关系的体现。利益相关者理论扩大了公司委托者范围,其影响并非是公司负担的加重,更深层次上讲是公司长期发展的需要。相对独立的公司第三方监督机制具有作为监督者的先天优势,扮演着管理者与利益相关者间桥梁与安全带的双重角色。

The paper investigates corporate governance and social responsibility from the perspective of stakeholders.The paper takes fulfilling social responsibilities as an important criterion by which we can judge whether manager are fulfilling their social responsibilities or not,and thinks that the essence of social responsibility is the reflection of the relationships of the benefits and accountabilities of all stakeholders.The theory of stakeholders enlarges the scope of principals of corporate.However,it is not a burden but a need for long term development for corporate in deep thought.The supervision mechanism based mainly on relatively independent third party has the adveantage over the other supervision mechanism,and plays the dual role of the bridge and buffering zone between managers and stakeholders.