【作者】 林森；

【导师】 于莹；

【作者基本信息】 吉林大学 ， 法律， 2012， 硕士

【摘要】 随着公司力量的日益壮大，它在创造巨额财富的同时，也给我们带来了一系列的社会问题。我们在面对公司正反两方面的冲击时，不得不开始思考公司作为一个社会成员应当担负的责任。公司作为社会主要的经济体不应以谋求利润最大化作为自己的唯一目标，而应遵循以人为本的理念，对利益相关者承担相应的社会责任。这是新时代公司与社会发展的产物，符合公司的长远利益与社会的共同利益。虽然公司社会责任的理念已经被世界大多数国家所接受，但其中仍有许多亟待解决的问题。我国公司发展起步较晚，虽然在公司社会责任的理论与实践中取得了一定的成绩，但是公司社会责任的履行并不理想。因此，研究公司社会责任的制度架构和实现因素具有理论和现实意义，特别是公司治理结构的完善，它对公司社会责任的实现有关键作用。全文逻辑结构上分六章：第一章，公司社会责任的基本理论。首先，通过对已有公司社会责任概念的列举，笔者了解了国内外学者对这一概念的理解和界定，在此基础上对已有公司社会责任的概念进行了归纳总结和评析。并在利益相关者理论的基础上，笔者界定了公司社会责任的内涵：公司社会责任是指公司及其经营者在谋求股东利益最大化之外，所负有的维护和增进其他利益相关者利益的义务。其次，在明确公司社会责任内涵的基础上，笔者认为公司社会责任在性质上是法律责任与道德责任的统一体。再次，笔者总结了公司社会责任的特征：公司社会责任的承担者是公司和公司的控制者；公司社会责任的对象是非股东利益相关者；公司社会责任是一种积极责任；公司社会责任有强制性与非强制性的特点；公司社会责任是公司个人本位向社会本位转变的直接体现。最后，笔者分析了落实公司社会责任的必要性：它可以有效预防公司滥用经济力量做出有损社会及国家的事；有助于增强公司的竞争力和保护利益相关者的合法权利；有助于保护和实现社会权及公司的可持续发展。第二章，笔者对公司社会责任实现机制的基本理论进行了概述。首先，笔者明确了公司社会责任实现机制的含义：在公司社会责任的实现过程中，各个组成部分所涉及的体制和制度的总和。并且分析了公司社会责任实现机制的特点：公司社会责任实现机制内容丰富，形式多样，需要依靠各方面的协调配合才能实现；公司社会责任的实现机制有主次强弱之分。其次，笔者对公司社会责任实现机制的构成要素做了分析，认为公司社会责任实现机制的范围包括：对员工的责任、对消费者的责任、对债权人的责任、对社区的责任、对社会的环境责任以及对社会的慈善责任。公司社会责任实现机制的主体包括：公司法人、股东大会、董事会、监事会、经理层。第三章，通过对美国及欧盟国家公司社会责任的理论与实践的考察，笔者分析了外国公司社会责任实现机制的理论成果与实践方式，从而得出对我国公司社会责任实现机制的启示。第四章，笔者首先分析了我国有关公司社会责任实现的立法现状及存在的问题，其次分析了我国公司社会责任在实践中取得的成就及问题。第五章，笔者首先对公司社会责任与公司治理之间的关系进行了分析，认为公司社会责任的实现主要是靠公司自身去践行，而公司治理结构的完善对于公司社会责任的实现至关重要。其次对利益相关者参与公司治理这一理论进行了概述，认为利益相关者参与公司治理是实现公司社会责任的有效方法之一。最后，对于如何通过完善公司治理来实现公司社会责任提出了自己的想法和建议。更多还原

【Abstract】 With the growing strength of the company, it creates enormous wealth as well asa series of social problems. In the face of the company both positive and negativeimpact, we have to start thinking of the company’s responsibilities as a member ofsociety.As the major economics should not be to seek the maximization of profits astheir only aim, but should follow the concept of people-oriented, to bear the socialresponsibility to stakeholders.It is the product of a new era of social development, inline with the company’s long-term interests and the community’s common interests.Although the concept of corporate social responsibility has been accepted inmost countries of the world, but there are still many problems to be solved. Thedevelopment of company in China stated late, although they made someachievements in the theory and practice of corporate social responsibility, but thefulfillment of corporate social responsibility is not ideal. So, the study of corporatesocial responsibility system architecture and implementation factors has theoreticaland practical significance, especially the improvement of corporate governancestructure, it plays a vital role in the achievement of corporate social responsibility.The logical structure of full thesis consists of six chapters:The first chapter, the basic theory of corporate social responsibility. First of all,through the enumeration of existing corporate social responsibility concept, Iunderstand domestic and foreign scholars on the understanding and definition of thisconcept, on this basis, summarize and analyze the concept of existing corporate socialresponsibility. And on the basis of stakeholder theory, I define the corporate socialresponsibility connotation: corporate social responsibility refers to the obligations forthe corporate and the operator to maintain and enhance the other stakeholders benefitbesides the duty to pursuit the profit-maximum of stockholders. Secondly, on thebasis of a clear corporate social responsibility connotation, I believe it is the unity ofthe legal responsibility and moral responsibility in the nature. Third, I summarize thecharacteristics of corporate social responsibility: corporate social responsibility undertaker is the company and its controller; the object is non-shareholderstakeholders in corporate social responsibility; corporate social responsibility is apositive responsibility; corporate social responsibility is compulsory and notmandatory; and corporate social responsibility is a direct manifestation of corporatepersonal standard change to the social standard. Last, I analyze the need for corporatesocial responsibility: it can be effective in preventing the abuse of economic powerto harm the social and national thing; to help enhance the competitiveness of thecompany and protect the stakeholders’ legitimate right; to help protect and realize thesocial rights and sustainable development.The second chapter, I provide an overview of the basic theory of theimplementation mechanism of corporate social responsibility. First of all, I clear themeaning of the corporate social responsibility realization mechanism: in the corporatesocial responsibility implementation process, the sum of various componentsinvolved institutions and systems. And analysis the features of corporate socialresponsibility realization mechanism include: corporate social responsibilityimplementation mechanism for content-rich, diverse, and the need to rely on thevarious aspects of coordination can be achieved; the implementation mechanisms ofthe corporate social responsibility have primary and secondary, strength andweakness. Secondly, author analyzes the elements of corporate social responsibilityrealization mechanism, thinks the range of corporate social responsibility realizationmechanisms include: the responsibility for the staff, responsibility for the consumer,and creditors, community responsibility, environmental responsibility for society andcharity responsibility for social. And the subject of implementation mechanism ofcorporate social responsibility includes: corporate legal person, shareholders’ meeting,the board of directors, the board of supervisors, managers.The third chapter, through the investigation of the theory and practice ofcorporate social responsibility in the United States and the European Union, authoranalyzes the theoretical results of foreign corporate social responsibilityimplementation mechanism and practice modes, to arrive at the enlightenment of ourcorporate social responsibility realization mechanisms.Chapter four, at the beginning, author analyzes the legislative status of our corporate social responsibility implementation mechanism and existing problems,followed by analysis of the achievements and problems of our corporate socialresponsibility in practice.Chapter V, the first, author analyzes the relationship between corporate socialresponsibility and corporate governance, and thinks corporate social responsibilitymainly rely on the company itself to practice, and the improvement of the corporategovernance structure is crucial for the achievement of the corporate socialresponsibility. Followed by an overview of stakeholder participation in corporategovernance theory, stakeholder participation in corporate governance is one ofeffective methods to achieve corporate social responsibility. Put forward my ownideas and suggestions for how to improve corporate governance to achieve corporatesocial responsibility.更多还原