共同富裕视域下民营企业社会责任的现实基础与理论依据

Practical and Theoretical Basis of the Social Responsibility of Private Enterprises from the Perspective of Common Prosperity

共同富裕是社会主义的本质要求和终极目标。民营经济是社会主义市场经济的重要组成部分,是共同富裕进程的重要参与者和推动者。民营企业履行社会责任是其参与和推进共同富裕进程的重要途径。在现实上,民营企业社会责任一方面是基于市场、政府和法律的不完善性,另一方面是基于中国共产党领导、改革开放政策、“以人民为中心”理念和中华民族伟大复兴中国梦。在理论上,民营企业社会责任与共同富裕共同包含着平等的价值理念,从平等出发推而广之就上升到企业伦理,这是民营企业社会责任最为根本的理论基础,涵盖了社会契约理论、利益相关者理论等,它对民营企业社会责任具有基础性的理论阐释力。

Common prosperity is the essential requirement and ultimate goal of socialism.Private economy is not only an important part of socialist market economy,but also a vital participant and promoter of the process of common prosperity.The fulfillment of social responsibility by private enterprises is an important way for them to participate in and promote the process of common prosperity.In reality,on the one hand,the social responsibility of private enterprises is based on the imperfection of market,government and law;on the other hand,this responsibility is based on the leadership of the Communist Party of China,reform and opening up,serving the people and the Chinese dream of great rejuvenation of the Chinese nation.In theory,the social responsibility and common prosperity contain the value concept of equality and they are both unified in this concept.Equality can be extended to corporate ethics,which is the most fundamental theoretical basis for the social responsibility of private enterprises.It covers social contract theory,stakeholder theory,and so on.It has a fundamental theoretical explanation for the social responsibility of private enterprises.