论企业社会责任的本质——兼与李伟先生商榷其他利益相关者在企业治理结构中的地位

基于利益相关者理论，企业的各个相关者都向企业投入了一定专用性资源，各相关者应按投入资源的比例共享企业的收益，并共同享有企业的治理权。企业社会责任的本质就是企业的各个利益相关者之间的利益分配关系和与之相联系的企业治理权配置关系。企业承担社会责任实际上就是在各利益相关者之间恰当分配企业的治理权，进而确保企业建立合适的社会责任体系来对各相关者承担相应的责任和义务，并且向各相关者履行这些责任和义务的代价占整个企业收益分配的比例，应与各相关者向企业投入的专用性资源的价值比例基本一致。只有企业的各个利益相关者分享了合适的企业治理权，才能确保企业对其履行相应的社会责任。

Nature of Corporate Social Responsibility--A Discussion with Li Wei on the Position of the Other Stakeholders in the Corporate Governance Structure

Based on stakeholder theory, all kinds of stakeholders of one corporation have invested certain specific resources in that corporation. Therefore they should share the corporate benefit in proportion according to their invested resources and share the right of governing the corporation as well. The nature of corporate social responsibility （CSR） is a corporate benefit sharing mechanism among stakeholders as well as the corporate governing right sharing mechanism. In fact, to fulfill the CSR for one corporation is to entitle each stakeholder a suitable position in the corporate governance so as to ensure that the corporation will organize a good CSR system to take responsibility for each stakeholder. And the cost ratio of fulfilling the CSR to each stakeholder by the corporation in the total corporate benefit shall be in line with the participation of the value of his invested specific resources in the corporation. Only when stakeholders share a suitable right in the corporate governing structure, will the CSR fulfillment by the corporation be ensured.