摘要
在"中小企业社会责任"这一论题在全球愈发受到关注的背景下,本文立足国际视角,结合中国国情,阐述了中小企业的定义和特点,在此基础上分析了中小企业履行社会责任的影响机制,并结合国外相关动态,对中国中小企业社会责任的未来发展提出了政策建议。
The subject of Corporate Social Responsibility(CSR)of Small and medium-sized firms(SMEs)has gained increasingly concerns in recent years.From an international perspective,and combined with China's State situation,this paper illustrates the definition and characteristics of SMEs in China,and analyzes the CSR behavior mechanism of SMEs.The paper also introduces the SMEs'CSR practice in some western countries,and based on that gives some suggestions about promoting the future developments of SMEs'CSR in China.
出处
《财会通讯(下)》
2010年第8期126-129,共4页
Communication of Finance and Accounting