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企业社会责任是指企业对社会负责任的行为,其本质是探求什么样的企业行为能够促进社会资源的更优配置,实现社会福利最大化。新古典经济学认为企业追求利润最大化能够自动实现社会福利的最大化,因此,提出企业社会责任就是最大限度地赚取利润。本文对这一观点进行了严肃批判,并从现实中的“人”出发,提出企业履行社会责任的本质是企业以履责意愿为动力,通过创建利益相关方合作机制,最大限度地创造社会福利。本文认为,企业可以通过促使利益相关方认识到相互之间存在着共同利益(合作基础),并与之共同创造相互信任、优势互补和有效激励等前提条件(合作前提),创建利益相关方合作机制,创造合作剩余,实现企业发展的经济、社会和环境的综合价值最大化,促进社会资源的更优配置,最大限度地创造社会福利。
Corporate social responsibility refers to the corporate socially responsible behavior, its essence is to explore what kind of corporate behavior can promote the better allocation of social resources, to maximize social welfare. Neoclassical economics believes that the pursuit of corporate profits to maximize the benefits of social welfare can be maximized, therefore, proposed corporate social responsibility is to maximize profit. This article has carried on the serious criticism to this viewpoint, and proceeded from the reality “people ”, put forward the essence that the enterprise fulfills the social responsibility is that the enterprise is motivated by the will to fulfill the responsibility, through the establishment of the stakeholder cooperation mechanism, creates to the maximum extent Social Welfare. This paper argues that enterprises can create stakeholder cooperation by prompting stakeholders to realize the mutual benefits (the basis of cooperation) with each other, and jointly create the preconditions (cooperation preconditions) of mutual trust, complementary advantages and effective incentives Mechanism, create residual cooperation, realize the economic, social and environmental comprehensive value of enterprise development, promote the better allocation of social resources and maximize the creation of social welfare.