所有权类型、政治寻租与公司社会责任报告:一个分析性框架

本文综述了西方社会责任报告的理论基础,结合中国转轨经济的制度特征,利用新政治经济学中的寻租理论,构建我国公司社会责任报告的分析性框架。本文认为,我国的公司社会责任报告与信息披露,可以看作是新兴市场中政府的政治干预下企业进行政治寻租的行为,企业的所有权结构对其有影响作用。在此基础上,文章分析了我国现行社会责任报告模式的缺陷,并提出构建以需求为导向的社会责任报告体系。

Ownership Type,Political Rent-seeking and Corporate Social Disclosure:An Analytical Framework

After reviewing the theories of western corporate social disclosure Using,I employ the theory of rent-seeking from new political economics to provide an analytical framework of corporate social disclosure in China based on the important institutional characteristic of transition economy.I conclude that corporate social disclosure in China is the result of enterprises political rent-seeking according to political interference of emerging market.I summarize the deficiency of current system of corporate social disclosure and try to establish a new system oriented to demanding.