小微企业CSR决策模型的构建

一方面,小微企业作为我国经济产业链中数量最多的经济主体,其自身规模小,抵抗风险能力差等特征决定了小微企业一直将追求经济利润最大化当作首要目标。另一方面,随着国内外社会责任运动越演越烈,要求企业履行社会责任的呼声越来越高高。在此背景下,小微企业究竟是该选择履行社会责任还是追求经济利润就成为一个现实实问题。本文在假设社会责任对于小微企业是一项特殊投资项目的基础上,构建了小微企业的CSR决策模型,旨在将社会对小微企业社会责任的呼吁及现实中履行不足的矛盾用清晰的数理理论表示出来。

On the one hand, as the largest number of economic subjects in our economic industrial chain, small and micro businesses are characterized by small size, poor ability of resisting risks, which determines their first target of pursuing the economic profit maximization. On the other hand, with the domestic and international social responsibility movements intensified, there is a growing stridency in the appeals for CSR. In this context, it has become a realistic problem whether small and micro businesses will fulfill social responsibilities or pursue economic profits. Under the assumption that the CSR for small and micro businesses is a special investment project, this paper constructs a CSR decision model and gives a clear mathematical expression demonstration of the contradiction between social appeals and real performance of social responsibilities for the first time.