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一、引言肇始于20世纪初美国的公司社会责任理论(或利益相关者理论)无疑是当今学界极富争议的话题之一。尽管这种理论的表达方式各异,但其要旨不外在于:在现代社会中,公司不应仅仅作为谋求股东利润最大化的工具,而应视为最大限度顾及和实现包括股东在内的公司所有利益相关者利益的组织体系或制度安排;公司的权力来源于公司所有利益相关者的委托,而非只是植根于股东的授予;公司的管理者应对公司所
I. INTRODUCTION The American corporate social responsibility theory (or stakeholder theory) that originated in the early 20th century in the United States is undoubtedly one of the most controversial topics in academia today. Although this theory is expressed in different ways, its essence lies in the fact that in modern society, a company should not be regarded merely as a tool for maximizing shareholders’ profits, but as a corporation that maximizes the consideration and realization of the company including its shareholders All stakeholder organizations or institutional arrangements for the interests of the company’s power comes from the company’s entrusted to all stakeholders, rather than just rooted in the grant of shareholders; the company’s managers should deal with the company