企业社会责任与企业治理整合研究

为了推动企业社会责任的发展,迫切需要将企业社会责任与企业治理相整合.这不仅是一个现实选择的问题,而且是一个理论上有待于研究并给予明确回答的问题.通过对这一问题的探讨,认为两者整合的客观基础是企业社会责任发展中存在的外部性问题;两者整合的理论是利益相关者理论;两者整合的实现机制是建立利益相关者共同治理模式.

Research on the Integration of Corporate Social Responsibility and Corporate Governance

In order to promote the development of corporate social responsibility, it is urgent to combine corporate social responsibility and corporate governance together. This is not only a problem of practical alternatives, but also a question that needs to be studied theoretically and answered clearly. In this article,the analysis of this problem shows that the objective basis for the combination of corporate social responsibility and corporate governance is the external problem existing along with the development of corporate social responsibility. The theory of the combination is Stakeholder Theory. The implement mechanism of the combination is to establish the joint governance model of stakeholders.