摘要
公司社会责任理论是伴随着国家干预经济的深入逐渐发展起来的。该理论强调公司应主动做出将积蓄的财富返还给社会等行为 ,为公益事业做出贡献 ,以此来克服公司的消极作用。在当前 ,公司的社会责任仅仅作为一种道德上的义务而存在。为了克服公司在社会主义市场经济建设中的消极作用 ,应大力弘扬公司的社会责任 ,但实现这种责任的手段是公众的舆论监督以及国家的政策导向和市场的利益导向 ,而非法律的强制。
Corporate social responsibility theory evolved with the deepening of state inter vention in the economy. It emphasizes that corporations should actively return t heir accumulated wealth to the society and contribute to public interests, so as to overcome their negative effects. At present, corporate social responsibiliti es merely exist as moral obligations. In order to overcome the negative effects of corporations in the socialist market economy, corporate social responsibiliti es should be fostered, but their fulfillment relies upon press supervision, poli cy direction by the government and interests guidance by the market, not upon le gal enforcement.
出处
《贵州财经学院学报》
2003年第2期83-86,共4页
Journal of Guizhou College of Finance and Economics