论企业社会责任与道德责任

企业伦理构成企业社会责任的基础。企业社会责任主要有“古典观”和“社会经济观”两种理解。企业社会责任的对象可归结为两种模型：所有者模型和利益相关者模型。广义的企业社会责任是指企业应该承担的，以利益相关者为对象，包含经济责任、法律责任、环境责任和道德责任与慈善责任在内的综合责任，亦可称之为企业责任（Corporate Responsibility）。狭义的企业社会责任是指道德责任，更明确地说，企业社会责任建立在企业道德责任基础之上。

Research on the Social Responsibility and Ethical Responsibility of Enterprises

Enterprise＇s ethics forms the foundation of enterprise＇s social responsibility. There are two kinds of understandings of social responsibility, which are ＂ classical view＂ and ＂social economic view＂. The target of enterprise＇s social responsibility can roughly be summed up in two kinds of models： Owner＇s model and interest-correlated model. In broad sense, enterprise＇s social responsibility means that enterprises should bear the comprehensive responsibilities that regard persons who are correlated with of the interests as the target, including economic responsibility, legal liability, environment responsibility and ethical responsibility. This meaning can also be called enterprise＇s responsibility （Corporate Responsibility）. In narrow sense, enterprise＇s social responsibility refers to ethical responsibility mainly. Definitely, enterprise social responsibility is set up on the foundation of enterprise morals responsibility.