【作者】 刘建秋； 宋献中；

【Author】 Liu Jianqiu1,2,Song Xxianzhong 2 (1.Accounting schoolof Hunan University of Economics,changsha,410205;2.Management school of Jinan university,Gunagzhou,510632)

【机构】 湖南商学院会计学院； 暨南大学管理学院；

【摘要】 企业是一组契约关系的联结,企业的社会责任是企业内生的契约责任。由企业契约属性而衍生的对要素投入主体承担社会责任内容、范围和具体义务界定的责任框架,称为企业社会责任契约。由于企业要素投入主体的资源禀赋及其在企业里的契约权力存在差异,企业社会责任的履行存在合理的层次与范围。企业要素主体整体契约利益最大化的社会责任履行模式决定企业社会责任的效率边界。更多还原

【Abstract】 Enterprises is a group of the contract binds,the social responsibility of enterprise is the inner contract responsibility.by the contract the property and give rise to be socially responsible for the main element content,scope and particular obligation to define the responsibilities of the framework,called enterprise social responsibility on the contract.the enterprises in the main elements of the resources of responsibility and the power of the contract are different,social responsibility in the execution of the existence of reasonable level and scope.corporate elements of the overall interests of the contract will be maximized.更多还原