企业社会责任:国外理论演进及最新文献述评

关于企业承担社会责任，国外学术界主要持有传统经济价值和企业社会责任两大观点。基于企业决策过程完全理性的假设，传统观点认为企业的功能是经济性的，而经济价值是度量企业成功的唯一标准，企业目标就是利润最大化；社会责任观点则明确指出企业要实现利润增加和价值提升，就必须主动承担与相关利益群体相应的社会责任。

Corporate Social Responsibility: Development of Foreign Theories and A View of Latest Bibliography

Corporate social responsibility concerns a range of disciplines and scattered bibliography. There are two main views of corporate social responsibility in foreign academic circles: views of traditional economic value and corporate social responsibility. Based on the hypothesis of rational decision making of enterprises, the traditional view believes that the functions of enterprises are determined by profit. Profit is the mere standard to judge whether an enterprise is successful. An enterprise aims to gain the utmost profit. The view of social responsibility indicates that an enterprise wishing to improve its profit should undertake relevant social responsibilities. The paper introduces and analyzes the development of theories concerning corporate social responsibilities.