伦理学视阀下基于利益相关者视角的企业社会责任问题研究

在经济全球化与企业管理国际化的今天，企业履行其对其利益相关者的社会责任已不再是企业的被动责任，而更多的是企业寻求可持续发展的主观意愿。本文从企业的社会责任入手，基于企业的利益相关者理论，将二者结合起来进行研究，在分别介绍企业社会责任和利益相关者理论的内涵基础上，分析了现阶段企业对利益相关者各方（股东、员工、消费者、商业伙伴、环境、政府等）所应承担的责任，为企业的发展提供指导。

With the development of economic globalization and enterprise management internationalization, it＇ s not a passive responsibility for enterprises to fulfil the social responsibility to stakeholders, but a subjective intention of enterprise to seek for the sustainable development, This paper comnines both enterprises＇ social responsibility and stakeholder theory, and analyse at present which responsibility enterprises should bear to all parties of stakeholders including shareholder, staff, consumer, business partner, environment, government and community. This paper aims at providing guiding functions for enterprises＇ development.