| 基于企业社会责任观的国企改革目标 |
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| 引用本文： | 张宁,马璐璐. 基于企业社会责任观的国企改革目标[J]. 价值工程, 2006, 25(2): 73-75 |
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| 作者姓名： | 张宁 马璐璐 |
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| 作者单位： | 山东经济学院会计学院,济南,250014;山东经济学院会计学院,济南,250014 |
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| 摘 要： | 在关于国企改革的大讨论中,人们对改革的方式、方法争论不休,但却忽略了一个更重要的环节,那就是我们为何进行国企改革——改革的最终目标。国企改革作为我国市场经济体制改革的关键一环,其改革的最终目标无疑是增加社会利益,而不是单纯地保值增值。
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| 关 键 词： | 企业社会责任 企业非股东利益相关者 |
| 文章编号： | 1006-4311（2006）02-0073-03 |
The Reform Aim of State Enterprises Based on Corporate Social Responsibility |
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| Zhang Ning,Ma Lulu. The Reform Aim of State Enterprises Based on Corporate Social Responsibility[J]. Value Engineering, 2006, 25(2): 73-75 |
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| Authors: | Zhang Ning Ma Lulu |
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| Affiliation: | School of Accounting,Shandong Institute of Ecomonics,Jinan 250014,China |
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| Abstract: | In a stormy discussion on the reform of state enterprises,people focus on the pattern of the reform.But they have overlooded an important link that why we must reform state enterprises,that ia ultimate aim of reform.As the key link in our markert economy structural reform,the reform of state enterprises aim to further the welfare,not only to maintain and increase value. |
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| Keywords: | corporate social responsibility non-stockholders |
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