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当前我国企业履行社会责任的程度不够好,其原因归根到底在于利益相关者对其约束不够。根据制度经济学理论,制度成本与利益相关者对企业履行社会责任约束制度的效率直接相关,制度成本与经济外部性的双重作用还会引发利益相关者群体成员之间“搭便车”行为,从而降低利益相关者约束制度的实施效率。为了提高利益相关者约束制度的效率,有必要在制度设计与实施上降低利益相关者实施约束制度的成本和群体成员间的经济外部性,以提高利益相关者的参与程度。
At present, the extent to which Chinese enterprises fulfill their social responsibilities is not good enough. The reason lies in the fact that the stakeholders are not bound by them. According to the theory of institutional economics, the system cost and the efficiency of stakeholders are directly related to the efficiency of corporate social responsibility restraint system. The dual role of system cost and economic externalities can also lead to “free-riding” behavior among members of stakeholder groups , Thereby reducing the efficiency of the implementation of the system of stakeholder constraints. In order to improve the efficiency of the stakeholder restraint system, it is necessary to reduce the cost of restraint system and the economic externalities among the group members in the design and implementation of the system so as to increase the stakeholder participation.