中南民族大学 硕士学位论文 企业社会责任的法理分析 姓名：高芳 申请学位级别：硕士 专业：法学理论 指导教师：郑鹏程 20090523 中南民族大学硕士学位论文 I 摘 要 企业社会责任理论是 20 世纪初期发源于西方国家的重要理论，时至今日，已 经成为全球性的共识。中国政治界、理论界、实务界一致认为，企业要有社会良 心、社会道德，要讲究和追求社会利益本位，应当承担社会化的任务、功能和责 任。企业担当社会责任，不仅仅是一种压力，不仅仅是一种不利性的负担和付出， 而且也是一种回报社会的方式，更是一种动力，推动企业社会角色和功能的转换 和实现。 本文以企业社会责任的基本理论为支撑，对企业社会责任进行法理分析。通 过对企业社会责任的深入考察，我们可以看出企业社会责任从产生之时就带着明 显的人文主义关怀和社会本位意识，要求企业、企业家尊重、爱护、关怀人，追 求以人为本、以人为中心，要求企业、企业家不仅仅追求自我利益，还要追求和 促进社会整体利益、公共利益，促进社会所有成员的共享共荣、互利互惠，要求 企业、企业家变单一的经济人为社会人，成为社会理性人、政治理性人、经济理 性人、法律理性人、文化理性人的复合体。可以说这是企业社会责任得以存在和 发展的内在精神、价值基础。 我们认为，社会的变迁、转型推动企业转换自我的角度、功能和使命。企业 不应成为纯粹的、单一的经济理性人，不应只追求企业自身的利益。现代企业应 该本着社会理性人、政治理性人、经济理性人、法律理性人、文化理性人的统一， 本着社会的良心、良知，担当社会重任和道义，担当广泛的社会任务和义务，承 担社会性的、政治性的、经济性的、文化性的、道义性的、公益性的责任，以其 积极的作为进一步推进社会利益的扩大、均衡、协调和保障，推进社会发展、社 会和谐。我们应该立足于当代中国社会，以法治、人权、公平、正义、理性、文 明、和谐、责任等价值理念为内在基础，建立健全企业社会责任的基本制度及其 具体实现机制，保证和推进企业合理、合法、正当、公平、有序、有效地承担社 会责任，从而促进社会利益关系和秩序的稳定与和谐，促进社会的良性发展。 本文除“引言”和“结语”外共分为五个部分：第一部分概述企业社会责任 的一般理论；第二部分探索企业社会责任的价值取向：第三部分研究企业社会责 任的承担机制；第四部分分析当代中国企业社会责任制度化的现状及其不足和不 足之原因；第五部分探索当代中国企业社会责任具体实现机制，探索企业社会责 任的基本的理念，探索我国企业社会责任实现的具体方式。 关键词：企业社会责任；法律价值取向；实现机制 企业社会责任的法理分析 II Abstract Corporate social responsibility theory is originated in the early 20th century an important theory in Western countries, to date, has become a global consensus. Chinas political, theoretical and practical community agreed that enterprises should have social conscience, social morality, it is necessary to pay attention to and pursuit of the interests of the community-based, should assume the task of socialization, functions and responsibilities. Corporate social responsibility to play, not just a source of pressure is not just a disadvantage of the burden and pay, but also a way of repaying the community, but also a driving force to promote corporate social roles and functions of the conversion and to achieve. This article based on the basic theory of corporate social responsibility for support of corporate social responsibility are analysed. Corporate social responsibility through in-depth study, we can see from the corporate social responsibility from the time of arising on humanism with obvious care and community-based awareness of the enterprise, entrepreneurs, respect, love, care, and the pursuit of people-oriented as the central requiring businesses, entrepreneurs, not just the pursuit of self-interest, but also to pursue and promote the interests of society as a whole, the public interest to promote the sharing of all members of society and co-prosperity, mutual benefit, and require businesses, entrepreneurs change the economy of a single human society ,become a rational people, rational people of political, economic rationality, legal rationality, and cultural complex rational people. It can be said that corporate social responsibility it is to the existence and development of the intrinsic value ,the basis of the spirit. We believe that the change of society, promoting the conversion of self-transformation point of view, function and mission. Enterprises should not be a single pure economic rationality should not only pursue their own interests. A modern enterprise in society should be rational people, rational people of political, economic rationality, legal rationality, and cultural unity of a rational person, the spirit of community conscience and moral responsibility to serve as the society and play a wide range of social tasks and obligations, commitment social, political, economic, cultural and moral nature, the responsibility for public welfare,its positive as to further promote the expansion of social benefits, balance and coordination and to protect and promote social development, social harmony. We should be based on contemporary Chinese society, the rule of law, human rights, equity, justice, rational, civilized, harmonious, 中南民族大学硕士学位论文 III and responsibility for the intrinsic value based on the idea for the spirit of corporate social responsibility to establish and improve the basic system and its concrete realization of a mechanism to ensure and promote the Enterprise reasonable, lawful, legitimate, fair, orderly, and effective commitment to social responsibility, so as to promote the interests of the community relations and the stability and harmony in order to promote the sound development of society. In this article, in addition to “Introduction“ and “Conclusion“ is divided into five sections apart: the first part of an overview of corporate social responsibility, the general theory; the second part explore the value of corporate social responsibility orientation: The third part of its research commitment to corporate social responsibility mechanisms; article four-part analysis of contemporary China corporate social responsibility and the lack of institutionalized and the reasons for deficiencies; the fifth part of contemporary China to explore the specific realization of corporate social responsibility mechanisms, corporate social responsibility to explore the basic concept of corporate s