述论我国企业的社会责任论文.doc

摘 要 传统的企业理论奉行股东利益至上原则，其认为企业作为营利性组织，追求利益最大化就是企业存在的唯一目标和责任。在这种价值指引下，企业的规模不断壮大，推动着经济突飞猛进的发展。但与此同时，利益最大化目标的无限膨胀使得企业在追求利润时漠视其他相关者的利益，导致一系列社会问题的产生，企业社会责任应运而生。 企业社会责任理论认为，企业不能仅仅以营利为目的，其在追求利润最大化的同时，应当兼顾社会公共利益。除股东之外，企业还应当对与其有利益关系的职工、债权人、消费者、社区等负有责任。企业社会责任一经提出，相关学者以及业界就对其性质、范围等方面进行了持久的争辩。虽然争议不断，但是企业社会责任理论还是在学者们的争辩中逐渐丰富起来，其根本原因在于企业社会责任理论在解决企业逐利行为引发的日益严重的社会问题方面确实发挥了重要作用。 企业社会责任在我国起步较晚，企业自身对社会责任的认识和实践比较薄弱，侵害劳动者、消费者、债权人和社会公共利益的行为普遍存在。近年来，阜阳劣质奶粉、松花江污染、三聚氰胺牛奶、近日的双汇瘦肉精等一系列事件引发社会对企业社会责任的强烈呼声。一些企业因盲目追求利润而忽视了其应负的社会责任出现了众多的劳资纠纷、拖欠工资、恣意延长劳动时间频发人为安全事故等等问题这些触目惊心的事件频频发生使人们对“企业社会责任”、提高企业“公民”责任的呼声日益高涨。本文旨在企业社会责任的理论指导下采用因果分析的思路对企业社会责任理论进行阐释The traditional theory of the firm to pursue the interests of shareholders first, that its business as a for-profit organization, the only goal and responsibility in pursuit of profit maximization is the enterprise. Under the guidance of this concept, enterprise scale unceasingly expands, promoting the development of the economy make a spurt of progress. But at the same time, unlimited expansion of maximizing the interests of the enterprises in the pursuit of profit, ignoring the interests of other stakeholders, leading to a series of social problems, the social responsibility of the enterprise emerge as the times require. According to the theory of the social responsibility of the enterprise, the enterprise should not only for the purpose of profit, in the pursuit of profit maximization, consideration shall be given to the social and public interests. In addition to shareholders, enterprises should also be in the interest of its employees, creditors, consumers, communities and other responsible. The social responsibility of the enterprise is put forward, relevant scholars and industry on the lasting debate on the nature, scope. Although controversial, but the theory of corporate social responsibility in the scholars debate gradually enriched, the fundamental reason lies in the theory of corporate social responsibility in solving the increasingly serious soc