摘要
企业社会责任与共同富裕之间具有内涵和目标的一致性。企业在履行社会责任的过程中,通过使命决定的社会性、资源整合的社会性、利润来源的社会性、利润回归的社会性,将企业的有形资产与无形资产相互转化,实现企业永续发展和共同富裕的正向循环。企业在经营社会责任中,通过利他和利己相统一、公益性和功利性相统一、成本和资本相统一、今天的发展和明天的发展相统一,开拓了商业价值空间,开创了社会价值空间,在商业价值和社会价值即“两个价值”相统一、相促进中拓宽共同富裕的实现路径、提升共同富裕的发展水平。企业在引领超级社会责任中,基于企业高维度文化、企业工匠精神、企业三大文明与精神富裕内涵的高度契合,通过物质产品、精神产品、代际传承将企业精神财富溢于社会,在推进全社会精神富裕中发挥引领作用。公私两类企业在推进社会共同富裕过程中要充分发挥各自优势,以此实现“国民共进”。无论公有企业还是私营企业,都要兼顾好效率和公平的关系。
There is consistency in connotation and goal between corporate social responsibility and common prosperity of society.Enterprises should promote common prosperity of society in the process of fulfilling,managing and leading social responsibilities.Fulfilling corporate social responsibility is to have a mutual transformation between tangible assets and intangible assets based on the development of corporate sociality and by means of sociality of mission determination,sociality of resource integration,sociality of profit source and sociality of profit return so as to achieve a positive cycle of corporate sustainable development and common prosperity of society.Managing corporate social responsibility is not only to open up commercial value space but also to create social value space based on the unity of altruism and self-interest,the unity of public benefit and utilitarian nature,the unity of cost and capital and the unity of today’s development and tomorrow’s development so as to broaden the path to achieve common prosperity of society and raise the development level of common prosperity of society in the unity and mutual promotion between commercial value and social value.Leading super social responsibility is to make corporate spiritual wealth spill over widely into the society and play a leading role in promoting the spiritual prosperity of the whole society by means of material products,spiritual products and intergenerational inheritance and based on high-dimensional corporate culture,corporate craftsmanship,three corporate civilizations and rich connotation of social spirit.Both public and private enterprises should give full play to their respective advantages in the process of promoting common prosperity of society so as to realize the“common progress of the nation and the people”.All enterprises,whether public or private,should strike a balance between efficiency and fairness.They should“let water go to raise fish”instead of“killing the goose that lays the golden egg”.
作者
李海舰
杜爽
LI Haijian;DU Shuang
出处
《东南学术》
CSSCI
北大核心
2022年第5期125-140,247,共17页
Southeast Academic Research
基金
中国社会科学院马克思主义理论学科建设与理论研究工程项目“加快构建新发展格局的重点任务和实施路径研究”(项目编号:2021mgczd016)。