【摘要】 我国经济由高速增长阶段转向高质量发展阶段。宏观层面的经济高质量发展需要微观层面的企业高质量发展来实现,企业履行社会责任是实现高质量发展的微观基础和宏观要求。企业社会责任和高质量发展的本质决定企业履行社会责任与实现高质量发展在逻辑、伦理、目标和实践上具有一致性。这种一致性拓展了高质量发展阶段企业社会责任的边界,丰富了高质量发展阶段企业社会责任的内容。高质量发展阶段是以人民为中心的可持续发展,是保障企业利益相关者利益的全面发展。高质量发展对企业社会责任财务治理提出了更高要求。应明晰高质量发展阶段企业社会责任财务治理的边界与内容,科学设计高质量发展阶段企业社会责任财务治理的结构与机制,引导企业开展高质量的经济活动,实现企业高质量发展,推进经济高质量发展。更多还原

【Abstract】 China’s economy has changed from a "high-speed growth stage" to a "high-quality development stage". The high-quality development of macro-level economy needs the high-quality development of micro-level enterprises to achieve, and the fulfillment of corporate social responsibility is the micro-foundation and macro-requirement of high-quality development. The essence of corporate social responsibility and high-quality development determines that there is consistency in logic, ethics, goals and practice in fulfilling corporate social responsibility and achieving high-quality development. This consistency expands the boundaries of corporate social responsibility and enriches the content of corporate social responsibility in the stage of high-quality development. The stage of high-quality development is people-centered sustainable development, which is to ensure the overall development of the interests of enterprise stakeholders; high-quality development puts forward higher requirements for the financial governance of corporate social responsibility. Define the boundary and content of corporate social responsibility financial governance in the stage of high-quality development, scientifically design the structure and mechanism of corporate social responsibility financial governance in the stage of high-quality development, guide enterprises to carry out high-quality economic activities, achieve high-quality development of enterprises and promote high-quality economic development.更多还原