从“捐款门事件”看企业社会责任

四川汶川大地震所引发的“捐款门事件”，一方面反映了不同文化背景下企业履行社会责任的差异；另一方面也反映出我国尚未形成完善的企业社会责任。在国内企业实力不断增强、社会责任意识日益被唤起的同时，必须强化政府、非政府组织、消费者、社会公众等相关利益主体对企业履行社会责任的外部推力，以形成企业履行社会责任的良好动力机制。文章以此次地震所引发的一系列事件为切入点，分析了中西方对企业社会责任观念的差异，进而提出了完善中国企业社会责任的一些设想。

Talk on Corporate Social Responsibility from the Donationgate Case

Duty Dereliction Resignation,whose jurisprudential cornerstone is building responsible government and the asymmetrical information from the principal-agent,is a kind of exotics to China,but takes root in the system of west civil servant.We can easily find that in western countries,Duty Dereliction Resignation is based on Value Rationality over years by comparing the differences between China and the west in the aspects of behavior dynamics,accountability means,acceptability,sphere of application and so on.I...