【摘要】 根据经济外部性与交易公平理论,企业履行社会责任的行为可以划分为必须履行之社会责任、应当履行之社会责任与自愿履行之社会责任三个层次。对企业而言,最重要的社会责任为前者,二者次之,三者再次。这种层次的划分为评价企业履行社会责任行为的重要程度提供一个新标准,有助于更合理地评价企业履行社会责任的程度。更多还原

【Abstract】 According to theory of economic externality and fair trade,behavior of social responsibility of enterprises can be divided into three kinds,including compulsory social responsibility,necessary social responsibility and voluntary social responsibility.For enterprises,the first kind is of most importance,the second is in the secondary position and the third is of least importance.This division provides a new standard for judging behavior of enterprises in carrying out social responsibility.更多还原