企业永续发展的制度安排

起点永远都不可能公平,公平的可能只会在终点。为了实现终点公平,在宏观上引入遗产税制．在微观上推行企业社会责任制度。在终点公平的制度安排下,企业要想实现永续发展．就要引入基金会的机制,通过基金会的捐赠活动,将自身的有形资产转化为无形资产．以无形资产的形式穿过威胁企业发展的“狭窄通道”．并且在无形资产增长的同时,实现有形资产的更大增长。以基金会为媒介．不断实现有形资产和无形资产的相互转换．这就是企业永续发展的制度安排。

Institutional Design of Business Permanent Development

Impartiality can't be realized at the start point,but may be realized at the end point.For end impartiality,government should introduce inheritance duty and corporate social responsibility.On this condition,corporations should take on social responsibility bravely,and donate in the form of foundation.For corporations,the donation in the form of foundation is a rational action.By donation,corporations can turn tangible assets into intangible assets.In form of intangible assets,corporations can pass the "narrow channels",which refers to threats in the way of their development,and obtain permanent development.