企业经营目标的价值观研究

本文首先指出什么是企业的经营目标、什么是企业价值观，然后分析了企业价值观对企业经营目标的影响，最后对企业价值观体系建设的误区及如何提升企业价值观进行了分析。     

企业的社会责任与义务

企业是否应承担社会责任?这一问题理论界和企业界均已争论很久,笔者认为其原因在于对社会责任没有一个明确的界定和合理的量化,把社会责任和企业自身应尽义务混为一谈。本文通过对建立的一个模型的分析得出:超出企业应尽义务之外的其它社会责任,企业不会、也不应该承担。     

社会工程伦理价值观

社会工程作为改造社会的实践活动过程,在它以社会技术作为中介发生作用的过程中总会遇到各种各样的问题,而社会工程哲学正是对社会工程自身和外部发生的问题的反思。社会工程伦理是从社会工程的主客体进行分析,从内部把握社会工程问题根源、解决社会工程矛盾、指引社会工程哲学发展方向。进一步讲,对社会工程伦理价值观的讨论,能够引起社会对社会工程伦理发展的广泛关注与重视,进而达到发展社会工程哲学的目的。     

驱动财经类高校确立科学素质教育社会价值观的因素分析及其路径探索

确立科学素质教育的社会价值观日益成为财经类高校面临的一个普遍课题。本文从分析科学素质教育的社会价值观的内涵入手，着重探讨了财经类高校确立科学素质教育社会价值观的必要性以及科学素质教育社会价值观的实现路径。     

儒家利益观与民营企业价值观

在传统农业社会,儒家思想一直是中国的正统思想,它以仁、义、礼、智、信等道德标准约束着人们的行为.在建立社会主义市场经济的今天,社会以发展、效率为主线,强调的是经济活动规则等.在新的历史环境下,蓬勃发展的民营企业在追求经济利益的同时暴露出的种种问题值得人们深思.因此,应将中国传统儒家思想与民营企业的经营活动有机结合,构建义利兼顾的新型民营企业.     

加强社会主义核心价值观社会认同研究

党的十八大报告对社会主义核心价值观作出重要论述,“三个倡导”分别从国家、社会、个人三个层面高度概括了社会主义核心价值观的丰富内涵。社会主义核心价值观只有获得广泛的社会认同,才能引领社会思潮．凝聚社会共识,发挥主导作用。而要实现这一目标就必须紧紧抓住社会主义核心价值观社会认同的价值认知、价值共识、心理认同和认同实践等环节,使社会主义核心价值观转化为广大人民群众的自觉追求和行为准则,实现社会的价值要求和个人的价值认同的统一。     

慈善文化价值观是经营文明城市的使命

在构建和谐社会的历史进程中，慈善事业起着十分重要的推动和支撑作用。国内外的经验告诉我们，发展慈善事业必须有良好的人文关怀的社会环境，这种环境的形成，     

企业社会责任与伦理经营

承担社会责任是企业可持续发展的必由之路。其承担的主要方式是伦理经营。伦理经营包括两个层次:守法经营(依德经营)和尚德经营。倡导企业尚德经营,首先必须强调企业的守法经营。伦理经营要求企业在经营中以公平为行为的基本指导原则。     

依托社会中介机构,建立个人金融业务经营新模式

商业银行依托社会中介机构，建立新的个人金融业务经营模式，既是个人金融业务发展的内在要求，也是社会化分工的必然结果。概括地说，就是商业银行借助于保险公司、律师事务所、资信评估公司、公证机关、法院、国土登记部门、拍卖行等社会中介机构，建立个人资信体系、个人信贷风险控制体系和个人信贷专业担保体系，拓展和完善个人金融业务。为些，商业银行需要转变经营观念，改革内部管理体制。     

企业社会责任会计的国际比较及借鉴设想

企业社会责任会计作为会计学的一个新分支,已越来越受到人们的重视。对国外企业社会责任会计的概念、内容、计量及披露等进行比较分析,结合我国企业社会责任会计的发展现状及发展设想进行研究,以探求可资借鉴之经验。     

企业社会责任信息披露充分性研究

企业基于多重原因披露社会责任信息,而为保证自身利益,会有选择地传递有利信息并隐藏不利信息。这种行为使得利益相关者获得的信息不充分、不准确,导致其错误的判断和决策。因此,针对完善社会责任信息披露制度和保证社会责任信息质量进行研究有重要的理论和实际意义。通过对2012年-2014年深圳证券交易所和上海证券交易所上市公司社会责任信息披露内容进行统计分析,探究企业社会责任信息披露不足的现状及政策完善途径,为我国企业社会责任信息披露机制构建提供参考。     

论企业的社会责任

企业社会责任的本质是在经济全球化背景下企业对其自身经济行为的道德约束,它既是企业的宗旨和经营理念,又是企业用来约束企业内部包括供应商生产经营行为的一套管理和评估体系。企业在追求利润最优化、充分考虑利益相关者的利益的同时,必须从整体上考虑“价值更大化”的问题,“价值更大化”应是企业发展的总目标,更应是企业共同的信念和追求。     

企业社会责任履行、R&D投入与财务绩效——基于我国主板上市公司的经验证据

在当前市场竞争环境中,社会责任履行情况已成为企业竞争的重要因素之一,而企业选择主动承担社会责任是否能够有效促进财务绩效的提高和企业价值的实现?基于我国A股上市公司2010-2015年六年数据共3181个研究样本,研究不同作用机制下企业社会责任履行情况、R&D投入与财务绩效的三者的复杂关系。实证结果表明：（1）企业履行社会责任与财务绩效呈正相关关系;（2）不同的作用机制不会改变企业社会责任履行与财务绩效的正相关关系;（3）技术创新投入增强了企业社会责任对企业财务绩效的积极影响,但是这一结果主要是基于研发投入与战略性社会责任的履行保持一致对企业绩效产生正向的刺激效果,而研发投入对利他性社会责任与财务绩效的调节作用表现并不显著。     

Corporate social responsibility and marketing: An integrative framework

This article introduces a conceptualization of corporate social responsibility (CSR) that emphasizes the role and potential contribution of the marketing discipline. The proposed framework first depicts CSR initiatives as the actions undertaken to display conformity to both organizational and stakeholder norms. Then, the article discusses the managerial processes needed to monitor, meet, and even exceed, stakeholder norms. Finally, the analysis explains how CSR initiatives can generate increased stakeholder support. Isabelle Maignan (imaignan@feweb.vu.nl) is an assistant professor of marketing at the Vrije Universiteit in Amsterdam in the Netherlands. Her research focuses on corporate social responsibility and its marketing dimensions in an international setting. Her work has appeared in theJournal of the Academy of Marketing Science, theJournal of International Business Studies, theJournal of Business Research, theJournal of Advertising, among other journals and conference proceedings. O. C. Ferrell (oc.ferrell@colostate.edu) is chair and a professor of marketing at Colorado State University. His research focuses on marketing ethics and corporate social responsibility. His work has appeared in theJournal of Marketing, theJournal of Marketing Research, theJournal of the Academy of Marketing Science, theJournal of Public Policy and Marketing, as well as other leading journals. In addition, he is the coauthor ofMarketing: Concepts and Strategies, Business Ethics: Ethical Decision Making and Cases, Business and Society: A Strategic Approach to Corporate Citizenship, Marketing Strategy, and other textbooks.     

The role of corporate social responsibility in strengthening multiple stakeholder relationships: A field experiment

This research relied on a field experiment involving a real-world instance of corporate philanthropy to shed light on both the scope and limitations of the strategic returns to corporate social responsibility (CSR). In particular, the authors demonstrate that the impact of CSR in the real world is not only less pervasive than has been previously acknowledged but also more multifaceted than has been previously conceptualized. The findings indicated that contingent on CSR awareness, which was rather low, stakeholders did react positively to the focal company not only in the consumption domain but in the employment and investment domains as well. Stakeholder attributions regarding the genuineness of the company’s motives moderated these effects. Sankar Sen (sankar_sen@baruch.cuny.edu) is a professor of marketing at the Zicklin School of Business, Baruch College, City University of New York. He received his Ph.D. in marketing in 1993 from the Wharton School, University of Pennsylvania. His research focuses on consumer decision making. He is interested, more specifically, in consumer reactions to company actions, particularly in the domain of CSR. His research has appeared inCalifornia Management Review, Journal of Consumer Research, Journal of Marketing, Journal of Marketing Research, Journal of Economic Theory, and others. C. B. Bhattacharya (cb@bu.edu) received his Ph.D. in marketing from the Wharton School of the University of Pennsylvania in 1993 and his M.B.A. from the Indian Institute of Management in 1984. Prior to joining Boston University, he was on the faculty at the Goizueta Business School, Emory University. His specific expertise is in the areas of customer retention and the roles of CSR and organizational identification in designing marketing strategy. He served on the editorial review board of theJournal of Marketing from 2002 to 2005 and has published in journals such as theJournal of Marketing Research, theJournal of Marketing, Journal of Applied Psychology, andOrganization Science. He speaks frequently at many academic and business forums and won the William Novelli Best Paper Award at the Social Marketing Conference in 1997. Dr. Bhattacharya received the 2001 Broderick Prize for Research Excellence at Boston University and the Emory Williams Distinguished Teaching Award in 1995, the highest teaching award at Emory University. He is also part of the select group of faculty members onBusiness Week’s Outstanding Faculty list. Prior to his Ph.D., he worked for 3 years as a product manager for Reckitt Benkiser PLC. He has consulted for organizations such as the Hitachi Corporation, Procter & Gamble Company, Bell South, The Prudential Bank, Information Resources Inc., Airwick Industries, Silo Inc., and the High Museum of Art. Daniel Korschun (danielk@bu.edu) is a doctoral candidate in marketing at Boston University. His current research interests include brand management, CSR, and interorganizational relationships.     

Corporate social responsibility: attributions,loyalty, and the mediating role of trust

This study investigates whether consumers’ perceptions of motives influence their evaluation of corporate social responsibility (CSR) efforts. The study reveals the mediating role of consumer trust in CSR evaluation frameworks; managers should monitor consumer trust, which seems to be an important subprocess regulating the effect of consumer attributions on patronage and recommendation intentions. Further, managers may allay the negative effects of profit-motivated giving by doing well on service quality perceptions. On the other hand, appropriately motivated giving continues to positively affect trust regardless of the performance of the firm on service quality provision.     

食品安全、标准化与消费者参与——以经济法视野中的企业社会责任为视角

由于相关法律和标准化体制落后、企业缺乏社会责任等原因，许多食品安全事件都在一定程度上由标准化问题导致，消费者承受了由于企业标准化缺陷所导致的食品质量生产的不利后果。尽管事后救济措施随着《食品安全法》的出台在不断完善，但是对此问题的事前预防更加重要。消费者参与企业标准化工作就是事前预防的一种重要实现形式，也是企业标准化责任社会化的重要体现，是企业社会责任的应有之意。本文以经济法的视角，从预防的角度阐述了食品安全、企业标准化与消费者参与的关系，并倡导建立企业标准化的消费者参与机制。对于我国企业社会责任、消费者运动和标准化发展，这或许不是一条捷径，却是我国市场经济走向成熟的有利选择。     

我国企业社会责任制度化对策研究

企业社会责任已经成为社会广泛关注的问题,如何实现并完善企业社会责任制度化目前已成为社会各界研究的热点.企业社会责任制度化就是要把与企业利益关系密切的责任和直接关系社会利益的社会责任法制化、制度化,从法律法规、职能机构、监督机制等方面加强建设,使企业在正常运营的同时实现相应的社会责任.     

伦理视角下的商法构造--公司社会责任理论基础初探

传统公司法所保护的把追求股东利益最大化作为公司唯一的目标已不符合社会基本的公平、正义的价值目标。重构一部符合中国传统商业伦理精神、商业价值观,使公司承担相应社会责任的现代商法是建立健全社会主义市场经济的需要。