企业社会成本问题:理论释义与现实考量

Problems of Corporate Social Cost:Theoretical Explanation and Practical Consideration

企业社会成本问题的经济学本质,是企业对资源的自发配置与使用,偏离社会最优,造成社会福利净损失,表现为企业制造负外部性以及对它方合法权益的侵害。企业社会成本问题,内生于企业的经济性质,受制于社会安排与制度效能、社会经济与技术水平以及企业非理性因素;其解决之道,不是消除问题,而是有效管控,即综合比较"无为而治"、"内部化"、"政府规制"等制度安排的社会福利效果,找到更优的制度选择。企业环境污染、劳资关系紧张、损害消费者权益等现象,是我国企业社会成本问题的现实表现。反思重增长而轻福利、市场与政府功能失衡、制度惩戒不力等问题成因,我们提出市场与政府功能协同、健全惩戒制度、提升现代企业自控能力等企业社会成本问题管控与治理之策。

The economic nature of corporate social cost is that corporations spontaneous distribution and use of resources deviate from the social optimum, thus causing the dead weight loss of net welfare of the society. It manifests as corporations negative externality, infringing the lawful rights and interests of the third party. Problems of corporate social cost are born within the economic quality of the corporation, and are, at the same time, subjected to the social arrangements, system efficiencies, the level of social economy and technology, and other corporate irrational factors. Instead of eliminating the problems, efficient regulations are preferred. That is to say, the best approach is to find out the optimal system choice by comparing the social welfare effects of system arrangements, such as ＂ laissez-faire ＂, ＂ internalization ＂ and ＂ governmental regulation＂. Practical problems of Chinese corporation social cost manifest as pollution of environment, tense relationships between employers and employees, harming the rights and interests of consumers, etc..Rethinking about the causes behind the problems such as emphasizing the economic increase but ignoring the welfare, imbalance between market and government functions, and lack of disciplines, we come up with the solutions to regulating corporate social problems, including the synergy of market and the government function,improving the disciplinary mechanism and self-control of modern corporations.