跨国公司企业公民行为评价体系构建研究

Research on the Building of the Corporate Citizenship Behavior Evaluation System of Multi-national Companies

企业公民行为是企业社会责任在理论与实践的继承与发展,其相关理念逐渐被认可并成为一个发展趋势。随着国外跨国公司不断进入中国市场和快速发展,在华跨国公司承担企业社会责任出现了主体缺位的现象。文章通过阐释跨国公司企业公民行为的内涵,即公司股东及高层管理者等在公司治理过程中表现出企业公民的权利与义务行为,并对企业公民经济行为、企业公民社会行为、企业公民道德行为与企业公民自然行为4个一级指标及相关二级指标、衡量指标的内涵进行详细阐述;最终从4个一级指标、10个二级指标与32个衡量指标来构建跨国公司企业公民行为评价指标体系,以此规范在华跨国公司治理行为,促进在华跨国公司发挥更大的经济社会等效益与价值。

Corporate citizenship behavior is the succession and development of the corporate social responsibility in the theory and practice, and the related concept has been recognized gradually, and become a trend of development. With the entering of foreign multi-national companies in Chinese market and its rapid development, the multi-national corporations emerged the subject vacancy when taking corporate social responsibility as the company run in China. This paper explains the connotation of corporate citizenship behavior in the multinational enterprise, which is the rights and obligations of corporate citizenship behavior of the company＇s shareholders and top managers during the process when they managing a company. And it also illustrates the connotation of the four level indicators and secondary indicators and metrics, such as the corporate citizen behavior in terms of economic, society, moral and nature. Finally, the paper builds the evaluation index system of multi-national enterprise citizen behavior from four first-level indicators, ten secondary indicators and thirty-two measures, and uses it to regulate the governance behavior of multinational corporations which run in China, and promotes the multinational corporations to play a greater economic benefits and social values, etc.