【摘要】 从成本分担角度出发，分别讨论集中化决策、分散化决策、单边成本分担契约三种模式下对供应链决策和收益的影响，并建立了双边成本分担契约，实现了供应链有效协调。研究表明：在单边成本分担契约下，减轻了供应链成员的成本负担，改善了供应链成员的情况，进而实现了制造商和零售商的双赢，启发企业应该积极承担企业社会责任。然而单边成本共享合约并不能有效地促进零售商和生产商履行其社会责任的努力，无法实现供应链协调，故通过设计双边成本分担契约实现CSR约束的供应链有效协调。更多还原

【Abstract】 From the perspective of cost sharing, the impact of centralized decision-making, decentralized decision-making and unilateral cost-sharing contract on supply chain decision-making and benefits is discussed, and bilateral cost-sharing contracts are established to achieve effective supply chain coordination. The results show that under the unilateral cost-sharing contract, the cost burden of supply chain members is reduced, the situation of supply chain members is improved, and a win-win situation for manufacturers and retailers is realized, and enterprises should actively undertake corporate social responsibility. However, unilateral cost-sharing contracts cannot effectively promote the efforts of retailers and manufacturers to fulfill their social responsibilities and cannot achieve supply chain coordination.更多还原