制度环境变迁与中国企业社会责任路径

The Path of Chinese Corporate Social Responsibility Under the Changes of Institutional Environment

企业社会责任是指企业在创造利润、对股东利益负责的同时,还应承担对员工、社会和环境的责任,包括遵守商业道德、生产安全、职业健康、保护消费者合法权益、节约资源等。企业承担社会责任是企业为生存而适应制度环境变迁的产物。伴随着制度环境变迁,西方企业社会责任的发展经历了无意识期、启蒙期和成熟期三个阶段。建国以来,中国企业的制度环境经历计划经济体制和向市场经济体制转型时期,均出现了企业承担社会责任功能的"失范",即计划经济时期的"企业办社会"和向市场经济转型时期下的凸显"经济人本性"。当前,企业利益与社会利益矛盾的凸显和社会公平公正期望的提升,使企业社会责任问题在中国变得日益紧迫、上下关注。党发出了"科学发展"的号召。科学发展这一制度环境,是对中国企业承担社会责任的期待。而中国企业社会责任的实现,则亟待制度化建设保证,即要求企业产权制度明晰化,企业社会责任法制化,企业社会责任评价体系科学化,企业社会责任信息披露制度化,企业社会责任监督主体多元化。

Corporate social responsibility is the product of the fact that enterprises are forced to adapt to the changes of institutional environment for survival.With the changes of institutional environment,the development of Western corporate social responsibility can be divided into three phases： unconscious,illuminative and mature stages.Since 1949,there has been the ＂abnormality＂about the function of corporate social responsibility for Chinese enterprises both in the institutional environment of planned economy system and the process of transformation advanced from the planned economy system to the market economy system,say,＂enterprise shouldering social responsibility＂in the planned economy period and highlighting＂nature of economic individual＂ in the process of transformation towards the market economy.Currently,the conflict between corporate interests and social interests is becoming more prominent.Besides,people＇s expectation for better human dignity and social justice is rising.As a result,corporate social responsibility becomes more serious and receives much more attention from both leaders and masses in China.Meanwhile,Chinese Communist Party issues a call of ＂scientific development＂.Amid institutional environment of scientific development,Chinese enterprises are expected to take corporate social responsibility.The realization of Chinese enterprises＇social responsibility must be guranteed by institutional construction say,requiring clarity of enterprise property right system,legalization of CSR（corporate social responsibility）,scientization of evaluation system of CSR,system of information disclosure of CSR,and diversity of supervisors of CSR.