辩论企业社会责任重于利润.docx

Compared social responsibility to profit, which is more important ?企业社会责任与利润相比哪个更重要？Corporate social responsibility is more important than profit.企业社会责任重于利润First, we need to clearify the definition of the keywords. Profit refers to the business results during a certain period of accounting, and the profit includes the net profit after deducting expenses, and the profit and loss directly included in the profit of the current period.利润是指企业在一定会计期间的经营成果，利润包括收入减去费用后的净额、直接计入当期利润的利得和损失等.Corporate social responsibility refers to the enterprise bear the responsibility for the employees, consumers, community and environment when it is profitable and responsible for the shareholders legally.企业社会责任（Corporate social responsibility,简称CSR）是指企业在创造利润、对股东承担法律责任的同时，还要承担对员工、消费者、社区和环境的责任。stakeholders 利益相关者社会责任三方面内容：Generally speaking, the social responsibility of the enterprise includes three main contents: first, provide tax for the government. Second, to provide social employment opportunities. Third, provide products or services for the market. This enterprise social responsibility is related to peoples life and health, related to the normal operation of the whole society of quality of life and economic life, the social responsibility of enterprise require it to provide excellent products and services. Those enterprises that provide the inferior products for the market are actually overriding the social responsibility and these are illegal acts.我方提的观点：1. Recently we are studying financial management, the book gives a clear view, the goal of the enterprise is to maximize the share price, rather than profit maximization. Profit maximization will bring the following the following hazards: Could increase current profits while harming firm (e.g., defer maintenance, issue common stock to buy T-bills, etc.).Ignores changes in the risk level of the firm. The reason to choose stock price as the target, a part of the reason is that taking social responsibility into consideration. For the unlisted companies, there is no such a measure of stock price, however, the significance of the stock price for the listed companies has shown that the profit is not the most direct target of the enterprise.最近在学财务管理，书中明确的给出了观点，企业的目标在于股价最大化，而不是利润最大化。利润最大化会带来以下以下危害：增加当前的利润却对公司造成了损害（例如推迟维修，发行普通股购买国库券），忽略公司风险水平的变化。之所以以股价为目标，当中相当一部分原因就是考虑到社会责任的因素。对于未上市企业来说，不存在股价这样一个衡量标准，但是，股价对于上市企业的意义已经说明利润并不是企业的最直接目标。2. Extreme pursuit of profit, ignoring the law and Morality: Sanlu milk powder incident. Similar continuous events not only bring the social great damage, but the same to the enterprise.极端追求利润，无视法律和道德：三鹿奶粉事件。类似事件层出不穷，但带来的后果，不仅对社会危害极大，对企业同样杀伤力无穷。对方反驳：这个只是个例，不能代表一般性。我方反驳：there many similar cases. such as the donation event about the wanke . guangming process expired milk, tax evasion of wahaha . Food safety issues。Gutter oil。If the only pursuit of profit is reasonable, then these practices are reasonable?有很多相似案例。例如万科捐款门，光明加工过期牛奶，哇哈哈偷税漏税，食品安全问题。地沟油。如果单纯追求利润合理，那么这些做法都是合理的吗？3. The measure of the cost of social responsibility and long-term benefit (rather than short-term benefit), long-term benefit is difficult to grasp and thus it will create an illusion that taking social responsibility does not bring benefits.承担社会责任的成本与长期受益（而不是短期受益）之间的衡量，由于长期受益很难把握因而会造成一种错觉。4. The enterprise which take social responsibility need to optimize the way they choose. For example, the company uses 10 million to do charity, 10 million to make the public know this activity. Now a lot of companies only do charity, but they dont have the awareness to do the promotion to get the public to know.承担社会责任的企业需要优化承担方式。比如，公司使用1000万做慈善，1000万做使公众了解这件事情。现在很多企业只做了前面一半事情，却没有做后面一半事情。5. Meeting the needs is a focus in the marketing, which is a part of the social responsibility.在营销中总是强调满足需求，这也是社会责任的一部分。6. There is an old saying in Chinese, The more haste, the less speed.Just paying attention to profit may make it harder for companies to stay in business. A lot of enterprises operate at a loss, but still maintain integrity. For example, Jingdong is always at a loss, but was valued by many investors.It can make a profit in the short term by selling fake goods, but apparently it did not do so.中国有句古话，欲速则不达。仅仅注重利润反而可能使企业更难经营下去，不少企业虽然经营中亏本，但是仍然坚持诚信经营，例如京东，虽然总是亏本，但是却被很多投资者看好。它可以通过售假很快短期内获得利润，但是很显然没有这么做。7. In the strategy of the enterprise, making strategies depends on a number of reasons, involving many stakeholders, rather than just profit.在企业战略中，企业制定战略的根据取决于很多原因，涉及到很多利益相关者，而不仅仅是利润。8. Speaking from the macro financial, money flowing tend to be more meaningful. Enterprises can create greater value if they promote money circulation. For example, enterprise give employees more salary, then, employees have more money , they will have more spending power which is more beneficial to the enterprise. Employees is the enterprise stakeholders, the stakeholders are part of the corporate social responsibility.从宏观金融中来讲，金钱流通起来才有意义，企业在经营中将金钱流通起来，才可以创造更大的价值。例如，企业给员工更多的工资，员工有更多的工资以后，将具有更强的消费能力，员工具有更强的消费能力以后，对企业的发展将会有更大的益处。员工是企业的利益相关者，而利益相关者是企业社会责任的一部分。对方可能提的观点：1. 这是由企业的性质和目的决定的。企业是以盈利为目的而设立的经济组织，其经营的根本目的和终极目标是为了获取利润。所以说企业的性质和目的这一根本性的原因决定了它的商业利益比社会责任更重要。反驳：企业的目标是更重要的股价，而不是单一的盈利。2. 追求商业利益是企业履行社会责任的前提条件。诚然任何企业都应该承担社会责任，但是这需要物质基础。如果企业先保证自己有足够的实力，不追求商业利益的话，它根本没有能力去承担社会责任，甚至会被市场所淘汰，到那时遑论履行社会责任。所以只有在自己变得更好的时候才能更好地帮助他人。反驳：You didnt understand the definition of social responsibility, bearing social responsibility doesnt mean just helping others. Corporate social responsibility refers to the enterprise bear the responsibility for the employees, consumers, community and environment when it is profitable and responsible for the shareholders legally. Bearing social responsibility means that Corporates maintain good relationship with the stakeholders. Besides, in order to survive, can enterprise do harm to the public? This is clearly unreasonable. 你没有明白社会责任的定义，承担社会责任并不是单纯的帮助别人。企业社会责任）是指企业在创造利润、对股东承担法律责任的同时，还要承担对员工、消费者、社区和环境的责任。承担社会责任意味着与利益相关者保持着良好的关系。再说，为了使企业生存就可以做出有损大众利益的事情吗？这明显是不合理的。3. 企业追求利润是天经地义的事情，而且企业追逐利润，实际上对社会本身是有好处的，他们创造财政收入，创造就业机会，这是对社会间接的贡献.反驳：There is no denying the fact that the profit has significance to the social responsibility, but on the other hand, social responsibility also has significance for enterprises, enterprises can gain a good reputation, preferred by consumers, in order to gain more profits, etc. Which is more important and you need to clarify? What is the reason?无可否认，利润对承担社会责任有意义，但是另一方面，承担社会责任对企业也有意义，可以获得好的名声，得到消费者认可，从而获得等多的利润。你需要讲明哪个更重要？4. 企业仅仅追求社会责任，而对利润不理。反驳：The topic of the debate is that Compared corporate social responsibility