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浅析企业社会责任的理性回归/Analysis on the Rational Attitude toward Corporate Social Res

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浅析企业社会责任的理性回归/Analysis on the Rational Attitude toward Corporate Social Res
corporate social responsibility 2009 winning paper
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3/15/13 7:28 AM
由华中师范大学闾敏同学撰写的论文《浅析企业社会责任的理性回归——评<公司法>第五条》,荣获2009年对外经济贸易大学国际经济伦理研究中心举办的第三届大学生企业社会责任征文大赛二等奖,全文请参考附件。

浅析企业社会责任的理性回归——评《公司法》第五条

摘要:20世纪以来,企业的发展让企业社会责任日益受到关注,《公司法》第5条应时代潮流而对其加以原则性规定,受到众多学者的热烈赞扬,认为其能强制中国企业承担社会责任提供法律依据。实际上,这一条款不过是一则倡导性规定,并不能强制企业履行。考虑到法律的不完备,不可能设定具体的权利义务,加之实际操作过程中其存在被政府滥用的可能,如无理要求其承担捐赠等,如此一来,企业社会责任偏离其原来的轨道,成为政府职能错位、越位之工具,造成企业负担加大、效率低下以及缺乏活力一系列不良后果,最终影响整个市场的有序、良性竞争。因此,应该理性回归企业社会责任的本质,其不过是企业文化的一种表现形式,内在的力量更能促进其有效实现。

关键字:企业社会责任;倡导性;企业文化

The Paper “Analysis on the Rational Attitude toward Corporate Social Responsibility-Comment on the 5th Clause in 'Corporate Law'”, written by Lv Min from Huazhong Normal University, is the Second Prize of 2009 Collegiate Corporate Social Responsibility Essay Competition, which is organized by the Center for International Business Ethics at UIBE, Beijing. The whole paper can be found in the attachment.

Analysis on the Rational Attitude toward Corporate Social Responsibility-Comment on the 5th Clause in  “Corporate Law”

Abstract: In the 20th century, the development of enterprises makes corporate social responsibility an issue with increasing attention. The stipulation of the 5th clause in “Corporate Law”, which conforms to the trend, is acknowledged by many scholars who regard it as a legal instrument to force Chinese enterprises to assume corporate social responsibility. However, the clause just advocate rather than force businessmen to perform social responsibility. Due to incomprehensive law system, it is impossible to set concrete rights and obligations. What’s more, when such regulations are implemented, they may be abused by governments through forced donation. Thus, corporate social responsibility is distorted which becomes governments’ tool to gain illegal profits. Therefore, enterprises will be plagued with overburden, low efficiency and lack of vitality which ultimately damages the order of competition in the market. Therefore, we should have a rational attitude toward corporate social responsibility which is only a way to demonstrate corporate culture. The enterprises’ own effort plays a more important role in the efficient fulfillment of social responsibility.

Keywords:Corporate social responsibility; advocate; corporate culture
Attachments: Analysis on the Rational Attitude toward CSR.PDF (254.6k)