公司社会责任论文：公司社会责任的实现机制研究.docVIP

公司社会责任论文：公司社会责任的实现机制研究【中文摘要】现代公司作为社会的一员,追求利润并非它唯一的存在价值,还表现在维护其他利害关系人的利益、承担社会责任上。因此公司社会责任理论的提出在某种程度上是对传统公司法理论的一种颠覆。公司社会责任是指公司及公司董事在谋求股东利益最大化的基础上,负有最大限度的增进非股东利害关系人利益的义务；该种义务包括法律上的义务及道德上的义务,法律上的义务可以适用强制执行程序,而道德义务仅为宣导性质；非股东利害关系人利益限于雇员利益、消费者利益、债权人利益、当地社区利益、环境利益、社会公益利益。公司社会责任内容主要包括：公司对雇员、债权人、消费者、环境和资源受益人、所在社区及社会公益的责任。房地产企业的社会责任内容突出表现在对购房者和小型承建商的责任上。现代的公司“契约”理论、公司利害关系人理论、现代公司的核心竞争力“道德实力说”是公司承担社会责任的主要理论基础。在国外,美国在各州公司法中设置“利害关系人条款”授权或强制要求董事在经营活动中对非股东利害关系人的利益予以考虑,法院则运用“经营判断规则”来鼓励公司董事履行社会责任；欧盟国家中工会力量普遍强大,因此其侧重于从公司治理机制入手,主要通过职工参与制来促进公司承担社会责任；日本的主银行制度和公司债券持有人会议制度在保护公司债权人利益方面颇具特色；国外公司社会责任的实践对我国公司社会责任实现机制的完善提供了如下有益的启示：公司法中设立利害关系人条款、强化NGO组织的监督能力、建立公司社会责任评价体系等。在借鉴美国、欧盟、日本等国家和地区公司社会责任实践的基础上,首先,从有利于维护非股东利害关系人权益的角度论述了完善我国公司社会责任实现机制的意义；其次,从房地产企业的角度对我国公司社会责任实现机制的现状进行分析,认为其在实践中发挥的作用不大,主要原因在于相关法律规定的零散性、不系统性及配套社会制度的缺乏；最后,从明确公司社会责任承担主体、范围及其法律后果、促进相关政府机构的职能履行、完善公司治理及其激励机制、加强行业协会的引导监督、增强其他NGO组织的介入能力和建立公司社会责任评价体系六个方面提出了完善建议。【英文摘要】As a member of society, modern companys existential value is not only in the pursuit of profit, but also in safeguarding the interests of other stakeholders and committing to social responsibility. Therefore, formulation of the theory of corporate social responsibility (CSR) is a kind of subversion of the traditional theory of company law in a sense.CSR refers to basing on seeking to maximize the value of shareholders, the company and its directors assuming an maximum obligation to promote the interest of stakeholders; This obligation includes legal obligations and moral obligations in which legal obligations on the enforcement procedure can be applied and moral obligation can only try to persuade; Stakeholdersinterests limit to the interests of employees, consumers, creditors, local community, environment and social welfare. CSR should include:the responsibility for employees, creditors, consumers, environment and resources beneficiary, local community and social welfare. The social responsibility of real estate business especially on that for the homebuyers and minor contractors. Some theories such as corporate contract theory, the companys stakeholder theory, and moral strength theory about modern companys core competencies are the main theoretical basis of CSR.Beyond the seas, the states authorize or mandate the directors taking the interests of stakeholders into account in their business operation in Company Law and at the same time court uses of “Business Judgment Rule” to encourage company directors to fulfill their social responsibility in USA; EU countries generally lay particular emphasis on the corporate governance mechanism, primarily through employee participation system to promote CSR because of their labors unions strong power; It is distinctive in the protection of interests of companys creditors by use of main bank system and corporate bondholders meeting system in Japan; The practice of foreign CSR provides the following useful insight on the improvement of our CSR implementation mechanism:establishing the terms of stakeholders in Company Law, strengthening the monitoring capacity of NGO, establishing of evaluation system of CSR.Based on the practice of CSR of USA、EU、Japan, first of all, this paper expound the significance of perfecting our CSR implementation mechanism from the point of safeguarding the interests of stakeholders; Secondly, this paper also analyzes the situation of our CSR implementation mechanism from the perspective of the real estate business that its role in practice do not play well mainly due to the fragmentation and non-systematization of the relevant legal provisions and the lack of self-contained complete social system; Finally, this paper offers the following proposals for improvement:clearing the assuming entity, scope of obligations and legal consequences of CSR、promoting the functioning of relevant government agencies、improving the governance and incentive mechanisms of corporate、strengthening supervision and guidance of industry associations、enhancing other NGO intervention capacity.【关键词】公司社会责任 利害关系人 债权人大会 公司治理 房地产企业【英文关键词】corporate social responsibility stakeholder corporate bondholders meeting corporate governance real estate business【目录】公司社会责任的实现机制研究摘要6-7Abstract7-8第一章 绪论10-131.1 研究背景10-111.2 研究现状11-121.3 研究目的和研究意义121.4 研究方法和研究内容12-13第二章 公司社会责任概述13-222.1 公司社会责任的历史沿革13-152.2 公司社会责任的涵义15-172.3 公司社会责任的内容17-22第三章 公司社会责任的正当性基础22-263.1 经济学基础22-233.2 法哲学基础23-2