論企業(yè)社會(huì)責(zé)任——一種法經(jīng)濟(jì)學(xué)的解讀
2.6萬字 41頁
包括開題報(bào)告，任務(wù)書，文獻(xiàn)綜述，論文正文


摘 要
隨著生產(chǎn)要素全球化，企業(yè)已成為社會(huì)經(jīng)濟(jì)中最基本的市場(chǎng)主體和最重要的經(jīng)濟(jì)力量，企業(yè)在社會(huì)中扮演的角色越來越重要。但企業(yè)與社會(huì)其他關(guān)系主體之間的關(guān)系卻不容樂觀，企業(yè)在創(chuàng)造巨大財(cái)富的同時(shí)，出現(xiàn)了諸多嚴(yán)重?fù)p害消費(fèi)者、侵害員工權(quán)益，虛假信息披露，污染環(huán)境的事件。沉重的社會(huì)代價(jià)以及巨大社會(huì)成本的付出使企業(yè)與股東之外的利益相關(guān)者的關(guān)系不斷惡化，同時(shí)也影響了企業(yè)自身健康、快速的發(fā)展。傳統(tǒng)經(jīng)濟(jì)理論即“股東中心主義”（Central Shareholder，簡(jiǎn)稱CS）受到越來越多的質(zhì)疑，“企業(yè)社會(huì)責(zé)任”（Corporate social responsibility，簡(jiǎn)稱CSR）理論由此取得了越來越大的話語權(quán)。
那么什么是企業(yè)的社會(huì)責(zé)任？在法經(jīng)濟(jì)學(xué)視野下企業(yè)社會(huì)責(zé)任存在的合理性基礎(chǔ)是什么？企業(yè)社會(huì)責(zé)任的研究對(duì)我國(guó)企業(yè)社會(huì)責(zé)任的發(fā)展有何借鑒作用？本文將在梳理前人相關(guān)理論并予以反思的基礎(chǔ)上，采用法經(jīng)濟(jì)學(xué)的研究方法對(duì)上述問題進(jìn)行回答。文章第一部分，首先通過對(duì)相關(guān)文獻(xiàn)的總結(jié)，勾勒出企業(yè)社會(huì)責(zé)任的緣起并且以國(guó)外相關(guān)研究為基礎(chǔ)總結(jié)企業(yè)社會(huì)責(zé)任的發(fā)展。文章第二部分，對(duì)企業(yè)社會(huì)責(zé)任作出法經(jīng)濟(jì)學(xué)視野下的分析。首先，研究了國(guó)內(nèi)外學(xué)者對(duì)于企業(yè)社會(huì)責(zé)任的界定的分歧，并在總結(jié)已有定義的基礎(chǔ)上提出了自己的見解；其次，運(yùn)用法經(jīng)濟(jì)學(xué)的分析方法基于交易費(fèi)用理論以及企業(yè)與非股東利益相關(guān)者之間的博弈闡述企業(yè)社會(huì)責(zé)任的正當(dāng)性。文章第三部分，運(yùn)用“成本——收益”的分析方法得出企業(yè)社會(huì)責(zé)任法律規(guī)制的必要性，并對(duì)我國(guó)企業(yè)社會(huì)責(zé)任的相關(guān)立法進(jìn)行了總結(jié).最后結(jié)合我國(guó)實(shí)際情況對(duì)我國(guó)關(guān)于企業(yè)社會(huì)責(zé)任的建設(shè)進(jìn)行實(shí)踐探索。
關(guān)鍵詞：企業(yè)，企業(yè)社會(huì)責(zé)任，法經(jīng)濟(jì)學(xué)




Research On Corporate social responsibility
---A law and Economics Explanation
Abstract
With the globalization of production factors, enterprise has become the most basic market power and the most important economic strength in social economy, which also plays an increasingly important role in our society. However, the relationship between enterprise and other social relations is not optimistic, while enterprise creating huge wealth, there is also a lot of serious events turned up, such as the phenomena of again sting the interests of consumers, false information disclosure, environmental pollution and so on. Heavy social costs as well as enormous social costs paying led to deterioration of the relationship between enterprise and other non-shareholder benefit counterparts, and at the same time affected the healthy and rapid development of enterprise itself. Central Shareholder -the traditional economic theory is more and more questioned, and the theory of "corporate social responsibility" has been made more and more right to speak.
So what is corporate social responsibility? What is the foundation of the rationality of its existence from the Law and Economics point of view ? On the basis of combing and analyzed related theories of predecessors, this paper will solve those problems with law and economics research methods. In the first part of this paper, by summarizing related literatures, this paper made an outline of the origin of enterprise community responsibility, and summarized the development of enterprise community responsibility on the basis of related research abroad. In the second part, analyzed enterprise community responsibility frome the law and economic point of view. Firstly, studied the difference of defying enterprise socialy responsibility between domestic and foreign scholars, and proposed the author’s own opinion on the basis of summaring those definitions; secondly, elaborated the enterprise community responsibility’s validity with law and economic theory based on the transaction cost theory and the modus operandi between the enterprise and non-shareholder benefit counterparts. In the third part of this article, obtained the necessity of the rules and regulations of enterprise community responsibility on the basis of “cost - - income” method, and summaried the related legislations of enterprise community responsibility in our country. finally ,carried on practive exploration to the enterprise community responsibility construction of our country on our country’s actual situation
Key words: Enterprise, corporate social responsibility, Law and Economics





目 錄
摘 要 III
ABSTRACT IV
引 言 1
一、企業(yè)社會(huì)責(zé)任理論的緣起與發(fā)展 2
（一）企業(yè)社會(huì)責(zé)任理論的緣起 2
（二）企業(yè)社會(huì)責(zé)任理論的發(fā)展 3
二、法經(jīng)濟(jì)學(xué)視野下的企業(yè)社會(huì)責(zé)任 5
（一）企業(yè)社會(huì)責(zé)任的界定 5
1．國(guó)外關(guān)于企業(yè)社會(huì)責(zé)任含義的爭(zhēng)議 5
2．國(guó)內(nèi)對(duì)于企業(yè)社會(huì)責(zé)任內(nèi)涵的界定 6
3．本文的企業(yè)社會(huì)責(zé)任觀 7
4．企業(yè)社會(huì)責(zé)任的主要內(nèi)容 8
（二）基于交易費(fèi)用理論的企業(yè)社會(huì)責(zé)任分析 9
1．交易費(fèi)用理論的提出 9
2．企業(yè)社會(huì)責(zé)任與交易費(fèi)用 9
（三）非股東利益相關(guān)者理論下的企業(yè)社會(huì)責(zé)任博弈模型 12
1．利益相關(guān)者論 12
2．非股東利益相關(guān)者 13
3．企業(yè)與非股東利益相關(guān)者的博弈 13
三、企業(yè)社會(huì)責(zé)任法經(jīng)濟(jì)學(xué)研究的制度實(shí)踐 18
（一）“成本——收益”分析下企業(yè)社會(huì)責(zé)任法律規(guī)制的必要性 18
（二）我國(guó)企業(yè)社會(huì)責(zé)任立法現(xiàn)狀 20
（三）對(duì)我國(guó)現(xiàn)有企業(yè)社會(huì)責(zé)任制度體系的思考 23
1．公司企業(yè)法相關(guān)制度的思考 23
2．勞動(dòng)法相關(guān)制度的思考 25
3．消費(fèi)者權(quán)益保護(hù)法相關(guān)制度的思考 26
4．環(huán)境保護(hù)法相關(guān)制度的思考 27
5．稅法相關(guān)制度的思考 29
結(jié)語 32
參考文獻(xiàn) 33
致謝 35


參考文獻(xiàn)
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