【作者】 马玉珍； 张瑞霞；

【机构】 广东商学院会计学院；

【摘要】 企业社会责任和公司治理问题是当今社会各界普遍关注的热点。近年来,理论界和实务界对公司治理的研究己经不在单纯的局限于公司治理要素层面和结构层面的研究,而是在公司治理理论中注入了新的活力——企业社会责任,新的公司治理理念要求公司应最大限度的关心和维护股东之外的其他利害相关者的利益,从而确保企业持续健康发展。本文以利益相关者理论为支撑,详细分析了企业承担社会责任与公司治理的关系,概括总结了我国基于企业社会责任的公司治理存在的问题,并针对问题提出政策性建议。更多还原

【Abstract】 Corporate social responsibility and corporate governance attract many scholars in today’s society.In recent years,theorist and practice experts not only study elements and structure of corporate governance but also bring new vitality -corporate social responsibility in to the governance,the new concept of corporate governance requires companies should extremely concern the profits of other stakeholders,so can be ensure the sustainable development of corporate.This paper takes stakeholder theory as theoretical support and analysis the relationship between corporate social responsibility and corporate governance,then analyzing and summarizing many problems of corporate governance,finally puts forward policy suggestion.更多还原