基于社会资源优化配置视角的企业社会责任研究——兼对新古典经济学企业社会责任观的批判

CSR Research Based on the Perspective from Better Allocation of Social Resources——Criticizing Neoclassical Economics' Views on CSR

企业社会责任是指企业对社会负责任的行为,其本质是探求什么样的企业行为能够促进社会资源的更优配置,实现社会福利最大化。新古典经济学认为企业追求利润最大化能够自动实现社会福利的最大化,因此,提出企业社会责任就是最大限度地赚取利润。本文对这一观点进行了严肃批判,并从现实中的"人"出发,提出企业履行社会责任的本质是企业以履责意愿为动力,通过创建利益相关方合作机制,最大限度地创造社会福利。本文认为,企业可以通过促使利益相关方认识到相互之间存在着共同利益(合作基础),并与之共同创造相互信任、优势互补和有效激励等前提条件(合作前提),创建利益相关方合作机制,创造合作剩余,实现企业发展的经济、社会和环境的综合价值最大化,促进社会资源的更优配置,最大限度地创造社会福利。

CSR is the enterprises＇ behaviors which are responsible for society, and the essence of CSR is to explore what behaviors being able to maximize social benefits or bring about better allocation of social resources. Neoclassical economics proposes that enterprises＇ pursuit to maximize its profits can automatically maximize social benefits. Therefore, it put forward that CSR is to make profits as much as possible. This article criticized the viewpoint seriously, and brought forward CSR＇s essence on the basis of analysis of human being in the real world. That is to say, CSR is maximizing social benefits by creating stakeholder cooperation mechanism and with fulfilling responsibility as the driver. The article also proposed that enterprises can create stakeholder cooperation mechanism by making their stakeholders recognizing the common benefits （the basis of cooperation） and satisfying the conditions （the prerequisites of cooperation） such as mutual trust, complementary advantages and effective stimulation. As a result, the cooperation surplus is created, and the comprehensive values of enterprises＇ development including economic values, social values and environmental values are also maximized. Accordingly, enterprises＇ responsible behaviors can promote better allocation of social resources and create social benefits as much as possible.