公司社会责任制度的理论基础与路径选择

在经历了＂股东利益最大化理论＂和＂利益相关者理论＂的激烈争论之后,出现了＂改良的利益相关者理论＂。该理论将股东利益、其他利益相关者的利益以及公司价值统合在一个综合的价值评价体系之下,应该成为现代公司社会责任制度实施的理论基础,并指导公司治理实践。公司社会责任的实现不仅需要法律、舆论监督等外部手段的促进,更需要公司治理结构的配合。在＂改良的利益相关者理论＂出现之后,各国公司治理结构受到一定的影响,但并没有脱离原来的制度依赖。本文认为,在公司治理层面,社会责任理念的灌注及实现只能选择局部的功能性调整作为路径。

Interest Balancing of Fulfilling the Corporate Social Responsibility

In 2005 the principle of corporate social responsibility has been established by the revised Company Law.After the financial rate hits the economy periodically and some infringement acts made by the companies hurt the society,we more and more recognize the necessity of undertaking the corporate social responsibility.This problem is so complicated.How to balance the interests among the company,shareholders,employees,creditors and so on is the most important.Due to the developing economy it is not reasonable to take a radical way.We should change the basic idea and the structure of corporate governance step by step.