公司目的与公司社会责任制度的进化

The Purpose of the Corporation and Evolution of Corporate Social Responsibility System

传统观点认为,公司营利性目的所衍生出的股东利益最大化原则和管理者信义义务的目标会给公司履行社会责任造成一定的束缚。其实,公司的营利性不是对外活动的唯一目的,更多是对内体现为将公司的剩余利润和价值分配给成员,从这个角度理解公司目的,就为公司的社会责任留下了可以执行的空间。从公司受益人角度看,公司营利性目的和非营利性目的之间具有兼容性。因此,讨论实现股东利益最大化和利益相关者利益之间的兼容性以及二者真正的冲突需要从公司价值分配的视角来观察。从制度层面看,有可能通过公司共益性目的制度化实现公司社会责任制度的落实和进化。

The traditional view holds that the principle of maximizing shareholders'value derived from the profit-oriented purpose of a company and the goal of the fiduciary duty of directors and senior managers have caused certain constraints on the company's fulfillment of its social responsibility.In fact,the profit-oriented nature of the company is not the only purpose of corporate external activities,but means that the distribution of the company's residual profits and value to members,and understanding the purpose of the corporation from this perspective leaves room for the corporate social responsibility to be carried out.From the perspective of the beneficiaries of the company,there is compatibility between the profit-oriented and non-profit purposes of the company.Therefore,the perspective of corporate value distribution provides the insight for observing the compatibility and the real conflict between shareholder value maximization and stakeholders'interests.From the institutional perspective,it is possible to realize the implementation and evolution of the corporate social responsibility system through the institutionalization of the purpose of common benefit.