从成本——收益分析看企业履行社会责任的有效方式

从成本收益分析看，企业社会责任的落实，需要一个成熟的市场和利益相关者的支持。企业社会责任在某种程度上具有公共产品的性质，使企业陷入履行社会责任的囚徒困境，对不符合社会责任规范的企业行为所进行的政府管制，其作用受到很大的限制。通过培养企业自愿履行社会责任的机制，使企业履行社会责任的收益私有化，建立企业履行社会责任的有效模式。

An Effective Way in the Implementation of Corporate Social Responsibility from the Cost-Benefit Perspective

From the cost-benefit analysis,the imple- mentation of CSR needs for the support of a mature market and stakeholders.CSR to some degree has the nature of pub- lic goods,and enterprises fall into the Prisoner's Dilemma to fulfill CSR.The government's control of enterprises behavior of not fulfilling CSR,its function is greatly restricted. Through the cultivation of enterprises voluntarily fulfill CSR,privatizing the benefits from fulfill CSR,an effective model for enterprises to fulfill CSR is set up.