论企业社会责任——一种法经济学的解读

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摘  要
随着生产要素全球化，企业已成为社会经济中最基本的市场主体和最重要的经济力量，企业在社会中扮演的角色越来越重要。但企业与社会其他关系主体之间的关系却不容乐观，企业在创造巨大财富的同时，出现了诸多严重损害消费者、侵害员工权益，虚假信息披露，污染环境的事件。沉重的社会代价以及巨大社会成本的付出使企业与股东之外的利益相关者的关系不断恶化，同时也影响了企业自身健康、快速的发展。传统经济理论即“股东中心主义”（Central Shareholder，简称CS）受到越来越多的质疑，“企业社会责任”（Corporate social responsibility，简称CSR）理论由此取得了越来越大的话语权。
那么什么是企业的社会责任？在法经济学视野下企业社会责任存在的合理性基础是什么？企业社会责任的研究对我国企业社会责任的发展有何借鉴作用？本文将在梳理前人相关理论并予以反思的基础上，采用法经济学的研究方法对上述问题进行回答。文章第一部分，首先通过对相关文献的总结，勾勒出企业社会责任的缘起并且以国外相关研究为基础总结企业社会责任的发展。文章第二部分，对企业社会责任作出法经济学视野下的分析。首先，研究了国内外学者对于企业社会责任的界定的分歧，并在总结已有定义的基础上提出了自己的见解；其次，运用法经济学的分析方法基于交易费用理论以及企业与非股东利益相关者之间的博弈阐述企业社会责任的正当性。文章第三部分，运用“成本——收益”的分析方法得出企业社会责任法律规制的必要性，并对我国企业社会责任的相关立法进行了总结.最后结合我国实际情况对我国关于企业社会责任的建设进行实践探索。
关键词：企业，企业社会责任，法经济学

Research On Corporate social responsibility
             ---A law and Economics Explanation
                          Abstract
With the globalization of production factors, enterprise has become the most basic market power and the most important economic strength in social economy, which also plays an increasingly important role in our society. However, the relationship between enterprise and other social relations is not optimistic, while enterprise creating huge wealth, there is also a lot of serious events turned up, such as the phenomena of again sting the interests of consumers, false information disclosure, environmental pollution and so on. Heavy social costs as well as enormous social costs paying led to deterioration of the relationship between enterprise and other non-shareholder benefit counterparts, and at the same time affected the healthy and rapid development of enterprise itself. Central Shareholder -the traditional economic theory is more and more questioned, and the theory of "corporate social responsibility" has been made more and more right to speak.
So what is corporate social responsibility? What is the foundation of the rationality of its existence from the Law and Economics point of view ? On the basis of combing and analyzed related theories of predecessors, this paper will solve those problems with law and economics research methods. In the first part of this paper, by summarizing related literatures, this paper made an outline of the origin of enterprise community responsibility, and summarized the development of enterprise community responsibility on the basis of related research abroad. In the second part, analyzed enterprise community responsibility frome the law and economic point of view. Firstly, studied the difference of defying enterprise socialy responsibility between domestic and foreign scholars, and proposed the author’s own opinion on the basis of summaring those definitions; secondly, elaborated the enterprise community responsibility’s validity with law and economic theory based on the transaction cost theory and the modus operandi between the enterprise and non-shareholder benefit counterparts. In the third part of this article, obtained the necessity of the rules and regulations of enterprise community responsibility on the basis of “cost - - income” method, and summaried the related legislations of enterprise community responsibility in our country. finally ,carried on practive exploration to the enterprise community responsibility construction of our country on our country’s actual situation
Key words: Enterprise, corporate social responsibility, Law and Economics

目        录
摘    要 .....................................................III
ABSTRACT .....................................................IV
引    言...................................................... 1
一、企业社会责任理论的缘起与发展 ..............................2
（一）企业社会责任理论的缘起 ..................................2
（二）企业社会责任理论的发展...................................3
二、法经济学视野下的企业社会责任 ..............................5
（一）企业社会责任的界定...................................... 5
1．国外关于企业社会责任含义的争议 .............................5
2．国内对于企业社会责任内涵的界定 .............................6
3．本文的企业社会责任观....................................... 7
4．企业社会责任的主要内容 .....................................8
（二）基于交易费用理论的企业社会责任分析 ......................9
1．交易费用理论的提出 .........................................9
2．企业社会责任与交易费用..................................... 9
（三）非股东利益相关者理论下的企业社会责任博弈模型............12
1．利益相关者论...............................................12
2．非股东利益相关者 ..........................................13
3．企业与非股东利益相关者的博弈...............................13
三、企业社会责任法经济学研究的制度实践........................18
（一）“成本——收益”分析下企业社会责任法律规制的必要性......18
（二）我国企业社会责任立法现状 ...............................20
（三）对我国现有企业社会责任制度体系的思考................... 23
1．公司企业法相关制度的思考...................................23
2．劳动法相关制度的思考 ......................................25
3．消费者权益保护法相关制度的思考 ............................26
4．环境保护法相关制度的思考...................................27
5．税法相关制度的思考.........................................29
结语 .........................................................32
参考文献..................................................... 33
致谢......................................................... 35

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