基于利益相关者和企业社会责任的经济伦理建构

Construction of Stakeholders and Corporate Social Responsibility Based on Economic Ethics

经济伦理与利益相关者理论有着直接的逻辑关系,在伦理实践、社会责任意识和伦理哲学的基础上发展起来,并形成了基于"规范性哲学"和"实证主义哲学"的伦理概念及范畴,而"并行学派"、"共生学派"、"融合学派"代表了当代经济伦理发展的基本态势。利益相关者理论改变了传统伦理学的认知结构,确定了企业的经济伦理主体地位;整合社会契约论界定了经济伦理的价值标准和道德准则;围绕利益相关者而形成的企业社会责任理论确立了企业伦理的法理地位以及经济伦理概念的外延,直接促进了经济伦理的核心价值建构。利益相关者理论的成熟,对于企业社会责任体系的建立起到了直接的推动作用,而经济伦理正是前两个理论逻辑演绎的必然结果。利益相关者、企业社会责任与经济伦理的内在逻辑研究,对于社会主义主流经济伦理的建构有着积极的借鉴价值。

Economic ethics and the theory about stakeholders are logically related. And this theory has changed the traditional ethics and determined the enterprises＇subject status of economic ethics. Integrated social contract theory defines the value and moral standards of economic ethics. The theory of enterprise＇s social responsibility around stakeholders establishes the legal status of the enterprise＇ ethics and the ex tension of economic ethics, directly promoting the construction of core value of economic ethics. The ma ture theory about stakeholders directly promotes the establishment of enterprises＇ social responsibility sys tem. The research of stakeholder, enterprises＇social responsibility and economic ethics can give reference to the construction of socialist economic ethics.