基于企业性质的社会责任履责动机差异及政策含义
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引用本文:苏蕊芯,仲伟周.基于企业性质的社会责任履责动机差异及政策含义[J].财经理论与实践,2011,(1):83-86
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作者单位
苏蕊芯,仲伟周 (西安交通大学 经济与金融学院陕西 西安710061) 
中文摘要:从企业性质的角度出发,分别就履行社会责任的经济动机(价值增值驱动和管理层面对的代理问题驱动)与非经济动机(道德伦理驱动和政治驱动)下,国有与私营企业在履行社会责任动机方面的差异进行初步分析,发现企业的性质、目标决定了我国国有企业比私营企业面临更多的代理问题,私营企业相对国有企业而言更有追逐价值增值而履行社会责任的经济动机,也更加受到寻求政府政治保护等政治因素的驱动。政府应从企业履责动机出发,深刻认识政策法规对企业社会责任的促进作用;通过加强政策导向,直接或者间接促进国有企业和私营企业践行社会责任。
中文关键词:企业性质  社会责任  履责动机  政策含义
 
The Differences of CSR Motives and Policy Meaning: A Firm Nature Perspective
Abstract:Comparative analysis on motivations of CSR practices between the state-owned firms and private firms has been done. Economic motivation (value increase and agency problem) and non-economic motivation(morality and politics ) have been discovered. The results show that the state-owned firms are facing more agency problem than private firms because of the different corporate nature and objects. To improve corporate value, private firms have more economic motivation to practice CSR than the state-owned firms. They are also stimulated by political motivation. Our government should get to know the motivations of CSR practices, then recognize and use the utility of policies to develop the corporate social responsibility practices.
keywords:Firm Nature  Social Responsibility  Motives  Policy Meaning
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