摘要
推动我国企业社会责任落实的关键是建立健全企业社会责任激励约束机制,应以企业社会责任能力、社会责任意识和社会责任环境为现实出发点,以激励约束理论为指导,健全包括企业社会责任的物质激励、精神激励及市场约束、行政约束、法律约束与企业自我约束为内容的激励约束体系;其中,政府是管理主体,以利益相关者为主的社会力量是推动主体,企业是自律者;要设置动态的激励约束目标,优化激励约束机制的运行环境。
This paper regards that establishing and improving the incentive and constraint mechanisms of CSR is essential. The incentive and constraint mechanisms of CSR, which are based on the theories of incentive and constraint and the reality of CSR in China, are composed of material incentive, moral incentive, market constraint, administrative constraint, legal constraint, and corporate self-constraint. This paper suggests that, at present, to construct and implement the incentive and constraint mechanisms of CSR in China, Government should take responsibility of management of the incentive and constraint mechanisms, stakeholders will be the main driving force and the enterprises are self---discipliners. Meanwhile, to set up a dynamic goal of incentive and constraint, and to optimize the environment of the incentive and constraint mechanisms are indispensable.
出处
《中国流通经济》
CSSCI
北大核心
2009年第10期46-50,共5页
China Business and Market
基金
北京市哲学社会科学规划项目
北京市教育委员会社科计划重点项目"我国企业社会责任管理研究"(项目编号:10142131301)的阶段性成果
关键词
企业社会责任
激励
约束
corporate social responsibility
incentive
constraint
