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从追求股东利益最大化,到公司应当承担社会责任,公司经营理念的转变,与新的理论学说的兴起不无关系。企业契约理论、利益相关者理论、凯恩斯主义和政府宏观调控职能的加强、社会本位思想、系统论思想都为公司应当承担社会责任提供了有利的思想理论基础。立法者注意平衡利益相关者的利益冲突,公司的营利目的与公司应当承担社会责任,股东有限责任与公司人格否认,都反映了立法者追求利益平衡的立法理念。
From the pursuit of maximizing the interests of shareholders, the company should assume social responsibility, the company’s business philosophy changes, and the rise of the new theoretical doctrine are not unrelated. Corporate contract theory, stakeholder theory, Keynesianism and the strengthening of the government’s macroeconomic regulation and control function, social-based thinking and system theory all provide favorable ideological and theoretical basis for the company to undertake social responsibility. The legislators pay attention to the balance of interest conflicts, the profit-making purpose of the company and the company should bear the social responsibility, shareholders’ limited liability and corporate personality denial, all reflect the legislature’s pursuit of the balance of interests of the legislative concept.