利益相关者理论与企业社会责任构建

本文回顾并借鉴利益相关者理论,主要基于理论分析探讨利益相关者相应的权责,界定了企业社会责任的范围,并从企业动态履约的本质和企业社会资本积累的角度指出企业履行社会责任的重要意义.在此理论基础上,通过企业治理结构的重新构建,对企业社会责任的自律性有意探索:既保留“三权分立”的治理框架,又考虑到利益相关者的利益诉求.在企业治理机制构建方面还考虑到精英执政、政府、内外监督机制的融合.

Stakeholder Theory and Social Responsibility of the Enterprise Construction

This paper reviews stakeholder theory,defined enterprises’ social responsibility.Based on the theoretical analysis discusses main stakeholders of the corresponding reseponsibilities.It was the emphasis to find out why enterprises should carry on social responsibility,from the dynamic nature of enterprise and the important point of social capital accumulation.Based on the theory,this paper rebuilt the structure of enterprise governance,and intended to study on social responsibility of enterprise self-regulation.Moreover,enterprise governance structures draw on stakeholder theory to fulfill the interests of stakeholders,which has retained the governance framework "separation of powers".Furthermore,enterprise governance structure should also focus on three kinds interests of stakeholders,including the elite,government,internal and external oversight mechanisms fusion.