中国企业社会责任公共政策问题研究

Study on Public Policy of Corporate Social Responsibility in China

企业社会责任是企业在追逐经济利益的过程中,主动承担对利益相关者应尽责任与社会对企业行为规制的总和。企业主动承担社会责任可以树立良好企业形象、创造有利媒体舆论和增强市场竞争力,但当履行企业社会责任成本大于收益,或者不履行企业社会责任成本较低时,就会出现环境污染、食品安全、劳资矛盾和信用缺失等负外部性问题,作为规制企业行为的企业社会责任公共政策应对企业履行其社会责任进行有效的引导、监督和管制。中国企业社会责任公共政策在中央政府、地方政府和自律性组织三个层面稳步推进下,取得了一定的成果,企业社会责任相关倡议日益健全,但在机构设置、奖惩机制和制度安排等方面存在不足,应成立专门管理机构、平衡奖惩机制、制定广泛认可的标准及其支撑制度。

Corporate Social Responsibility（CSR） is the sum of bearing due responsibility to stakeholders and social regulation on corporate behavior in the process of pursuing economic benefits. Enterprises can establish good corporate image, create favorable media opinion, and enhance market competitiveness by bearing social responsibility. But when the cost of taking social responsibility is greater than the benefit or the failure in bearing social responsibility is low, it will appear such problems as environmental pollution, food safety, labor conflicts and lack of credit. As the regulation on corporate behavior, CSR public policy should guide, supervise and control the enterprises in bearing so- cial responsibility. Steady progress in CSR is made by the Chinese central government, local government and serf-dis- cipline organizations, and some results have been achieved, CSR initiatives is getting increasingly strong. Still there are many defects about agency settings, rewards and punishments mechanism, and institutional arrangement. It is suggested that special management mechanism be established, rewards and punishments mechanism be balanced, widely accepted standard and its supporting system be formulated.