摘要
我国国有企业是经济功能与社会功能的矛盾统一体,其社会责任包括经济责任、法律责任、政治责任和道德责任。竞争性国企的主要社会责任为经济责任、法律责任以及经济利益取向的道德责任行为,垄断国企应尽力承担政治责任和道德责任。竞争性国企应建立以市场为导向、与国际接轨的社会责任体系,由政府和社会共同担当监督者。垄断国企应以效率为导向,强调政治责任,加强政府管制和社会监督。当前应从社会责任体系建设、社会责任监管机制及建立公共财政履行国有企业政治责任的渠道三个方面入手,强化国有企业社会责任。
The Chinese State-owned enterprises （SOE） is contradiction and unification of economic functions and social functions. Their CSR includes economic, legal, political and ethical responsibility. SOEs in competition fields should mainly bear economic, legal respon- sibility, and economic benefits-oriented ethical behaviors. Monopoly SOEs should endeavor to perform political and ethical responsibility. SOEs in competition fields should establish market-oriented CSR system in line with international practice in which the government and so- ciety act as supervisors. Monopoly SOEs should be efficiency-oriented and focus on political responsibility with more strengthened surveillance posed by society and government regulation. At present, following measures should be taken for strengthening SOEs＇ CSR： establis- hing CSR system, enhancing CSR surveillance system, and building public finance channel for the SOEs＇ performing of political responsibility.
出处
《华东经济管理》
CSSCI
2010年第3期86-90,共5页
East China Economic Management
基金
安徽省教育厅人文社科研究项目(2008sk198)
安徽财经大学青年科研项目(ACKYQ0804ZD)
关键词
国有企业
性质
功能
社会责任
state-owned enterprise
nature
function
social responsibility
