导　　师： 刘华义

学科专业： 030109

授予学位： 硕士

作　　者： ;

机构地区： 中国海洋大学

摘　　要： 公司社会责任的理论最早起源于美国和德国,真正意义上的公司社会责任理论起源于二十世纪三十年代的美国,是涉及经济学、法学、管理学等众多学科领域的一个重要理论,其主要是为了缓解随着公司规模不断扩大而带来的一些社会问题,如环境保护问题、社会公益等问题,以此来协调公司和社会的关系。国内外学术界对此问题的争论也很多,也出现了许多有益的研究成果。现在许多国家对如何实现公司的社会责任在法律上做了明确规定。我国《公司法》第五条第一款也规定：公司从事经营活动,必须遵守法律、行政法规,遵守社会公德、商业道德,诚实守信,接受政府和社会公众的监督,承担社会责任。但该款只是对公司需要承担社会责任做了原则性的规定,并没有规定具体的措施。 笔者结合当今学界研究的现实情况对公司社会责任理论做了进一步地探讨,结合我国的现状,对照国外研究情况,对公司社会责任实现的途径做了一些研究。 首先从公司社会责任的历史渊源说起,通过对公司社会责任的概念、公司社会责任的主体的论述对公司社会责任有一个基本的认识。其次从公司市场的发展、公司承担社会责任的法学理论依据、社会利益理论、权利义务统一、利益相关人理论、经济分析等角度入手论述了公司责任理论。再次笔者详细介绍了公司社会责任的内容,主要包括对职工、消费者、债权人、社区、环境、社会公益的社会责任。笔者还对英国、美国家及德国和日本等国家关于公司社会责任的实现途径做了介绍。 最后介绍我国公司社会责任实现途径的立法现状,并针对我国是实际国情,对完善我国公司社会责任的实现途径提出了以下几点建议：通过公司社会道德责任标准、职工参股并参与公司管理制度实现对职工的社会责任；通过� The theory of corporate social responsibility originates in The US and Germany. This theory in the true sense originates in The US in the 1930s and it is concerned with such disciplines and fields as economics, law, management, etc. Its aim is mainly to relieve such social problems as environmental protection, public welfare, etc. that have been brought about by the increasingly greater size of companies with a view to coordinating the relations between companies and society. There is much debate as regards this issue in the academic circles both at home and abroad and many beneficial research results have been achieved. Now how to realize corporate social responsibility has been clearly defined in law in many countries. The first section of Article 5 of 'Company Law' in our country stipulates that companies engaging in business activities must comply with laws, administrative regulations, social ethics, business ethics, and be honest and trustworthy; at the same time, companies should accept the supervision of the government and the public and undertake social responsibility. But in this section what is defined is only the general principle of corporate social responsibility. And there are no specific measures. With reference to the present research situation of the academic circles in this field, this paper deals with the theory of corporate social responsibility to a greater degree. Taking into consideration the current situation in China and the research situation of foreign countries, ways of realizing corporate social responsibility are also dealt with. This paper begins with the origination of corporate social responsibility. The concept of corporate social responsibility and its subject are dealt with. After this a basic understanding of corporate social responsibility can be obtained. Then the theory of corporate social responsibility is explored from the perspectives of the development of corporate market, the legal theoretical basis of corporate social responsibility, the theory of social b

关 键 词： 公司社会责任 召回制度 债权人保护 实现途径

领　　域： [政治法律] [政治法律] [政治法律] [经济管理] [经济管理]