结构化理论视阈下企业慈善捐赠行为研究与社会工作介入

慈善事业是构建和谐社会的重要基础。企业慈善捐赠是慈善事业的重要资金来源。企业承担社会责任成为构建和谐社会的重要内容之一。在我国。由于特定的社会、经济、政治环境。战略慈善捐赠是必然趋势,但也存在一定的风险与挑战。本文充分整合具有中国特色的影响因素,以结构化理论为分析视角,认为战略性慈善捐赠行为是企业主体选择与社会结构整合的二重化过程。在此过程中,风险与挑战并存。企业社会工作的介入,在一定程度上有利于解决企业慈善捐赠所面临的诸多障碍和问题,从而促进企业慈善捐赠战略化发展。     

中央企业慈善捐赠特征与影响因素研究

慈善捐赠是企业回馈社会的重要方式,也是社会各界对大企业的期待。本文研究发现,中央企业在面对自然灾害、疫情等突发事件时积极作为,参与捐赠的企业比例高、捐赠金额大、捐赠响应及时;中央企业的行政级别越高、政治使命越重,捐赠的积极性越强;企业社会责任发展水平越高,捐赠也会越积极;但高管的政治关联对捐赠没有显著的影响,对外捐赠管理的加强有效抑制了代理人问题。中央企业的媒体关注度、经营业绩对慈善捐赠也有正向影响。通过企业提升社会责任管理和信息披露水平,监管部门建立捐赠制度,媒体加强宣传和监督,可以有效促进中央企业以及国有企业的慈善捐赠。     

企业社会责任相关概念的理论辨析

企业社会责任运动首先在西方兴起,是企业势力扩展和企业活动社会影响后果的反作用的运动,同时也反映出企业经营的自主性和政府监管与公众维权等多项诉求间相互关系的张力.从最一般的意义上说,企业社会责任是指企业作为一种社会组织所应尽的社会责任,它是企业在市场经营过程中的经营决策和全部行为对包括企业在内的社会所负有的责任.但围绕“企业社会责任”这一概念仍然存在许多分歧:对“企业”、“公司”、“责任”、“企业公民”、“社会回应”、“企业慈善”等概念有许多不同理解.从语义上分析诸多近似概念,是准确理解和定义企业社会责任概念的前提.     

非政府组织与捐赠主体关系探讨

非政府组织作为国家和社会管理工作参与主体之一,与政府及一系列公共行为主体共同承担着对公共事务管理的责任,在促进政府执政能力的提高、优化政府政策制定、动员社会成员关注弱势群体、促进社会和谐和可持续发展等方面具有独特的作用。各捐赠主体对非政府组织捐赠的资金是非政府组织立足之本,正确理解政府、非政府组织、企业、社会公众之间的关系,有助于支持、培育和发展非政府组织。     

北京市福利企业发展：回顾与展望

北京市民政局区县福利生产办公室（以下简称福利生产办）以贯彻落实科学发展观、践行“大民政”理念为契机,紧紧围绕以“大民政”理念推动民生和社会建设,努力实现“站在新起点、发展大民政、实现新突破、做好大民生”的目标,鼓励、扶持全市福利企业平稳渡过金融危机,推动福利企业又好又快地发展。     

经济同友会企业社会责任经营理念的演变

经营者团体主张的经营理念,是这个团体中经营者主流的经营理念,对该团体影响到的国家或地区以及经营者个人的经营意识和经营行动有着至关重要的影响.本文以日本经济同友会发表的关于社会责任方面的决议、宣言和报告为研究对象,主要阐述经济同友会社会责任经营理念的形成、演变过程和内容本质,以期从中透视日本企业社会责任理念的演变过程,捋清日本企业社会责任实践的路径,把握日本当今经营者社会责任经营理念的现状,为我国经营者确立社会责任经营理念提供决策参考.     

论我国企业立法中的法定化原则及其现实意义

在市场经济条件下 ,基于交易秩序和交易安全的考虑 ,有对我国当代立法中的法定化原则加以深入探讨的必要。企业立法中的强行性规定 ,就是法定化原则 ,其适用范围涵盖了企业类型、企业结构和企业行为等方面的内容。企业类型的法定化有利于建立起一个平等的市场交易平台 ,是市场主体的对话基础 ,便于在交易的过程形成普遍性的信赖 ;企业类型之间的本质性差别在于各种类型之间运行机制的不同 ,而运行机制的载体则表现为各企业类型之间的结构有所不同 ,对此权威性的判别有赖于企业法的依法确定 ;企业行为的法定化问题 ,囊括了企业行为的实体要件法定化和程序法定化两方面内容。最后 ,企业立法中的法定化原则对中国独立企业制度的形成具有重要的促进作用和现实意义 ,主要表现在两个方面 :其一 ,它是消除我国企业身份不平等规定的根本途径 ;其二 ,它有利于竞争性市场经济机制在我国的最终形成     

中国企业社会责任探究:公民社会视阈

当下中国社会建设的动力主要来自于政府的自上而下的社会改革,缺乏来自社会组织的自下而上的自觉行动,其原因是社会组织由于资金困难而导致社会活动能力非常低下.解决这种状况的途径是动员企业主动承担社会责任,以向社会组织进行公益捐赠的方式回报社会.但是,由于受到企业社会责任意识淡薄、公益捐赠税收优惠政策不合理、公益组织募捐能力低下等原因的影响,社会组织不能在社会建设中发挥主体作用.只有培养企业的公益精神,完善企业公益捐赠的优惠政策,扩大公益组织的社会影响,才能提高企业的公益捐赠意识,从而夯实社会组织的物质基础,推进中国的社会建设.     

“跳槽”——多元选择及其社会效应

本文采用观察法、访谈法及个案研究等方法对发生于个体层面的职工“跳槽”，即企业劳动制度改革而致的劳动者自由流动现象进行探讨。文章首先界定“跳槽者”概念，并依其不同的行为结果将跳槽行为分为Ａ、Ｂ、Ｃ三种类型，即具有一般社会意义、具有特殊社会意义、具有特定社会批判倾向的职业流动行为。对“跳槽行为”的社会效应分析主要集中在两个方面，即对已有劳资关系的挑战，对“劳动者是什么”的重新认识，以及“跳槽者”以职业边缘形态构筑的私人生活领域     

社会企业的渊源及中国实践

正社会企业是自上世纪九十年代起国际上兴起的一种新的慈善形式,它兼具商业特点与公益目标,不仅有别于纯粹的商业组织,也有别于依赖捐赠或拨款的慈善组织。基本概念关于社会企业的定义,国际国内的理论界与业界均无定论,但各方普遍认为,社会企业至少要包含四方面基本要素:追求慈善目标。社会企业的设立是以追求服务社会公众等慈善成绩为目标,而非追求商业利润。这种追求一般体现为两种行为:一是对利润不作分配,或者进行限制性     

Strategic philanthropy: an opportunity for partnership between corporations and health/human service agencies

The study is a national survey of corporate philanthropy programs. The original problem underlying the study is the long-term decline in the percentage of total corporate contributions to health and human services. A questionnaire, mailed in May of 1993, was used to investigate the impact of strategic philanthropy on the relationship between corporations and health/human service organizations. Corporations strategically prioritizing their philanthropic support were expected to create new opportunities for partnerships between business and health/human service agencies. The survey resulted in a sample of 226 corporations. The results showed statistically significant support for the hypothesis that highly strategic philanthropy programs will be more likely to enter into a health/human service partnership than less strategic programs. The multiple regression analysis method was used to control for the effects of corporate size, industry type, the (corporate) contributions management organization, and United Way credibility. Based upon the results of the study, United Way is recommended to consider new roles for itself as a facilitator of partnerships between business and health/human service organizations.     

The Foundations for Charitable Organization and Giving

This paper examines the moral foundations of the welfare functions of the major social institutions, motivations, and types of philanthropic giving by individuals and corporations, volunteering and corporate social responsibility. These non-state activities are essential building blocks and social capital for a dynamic caring civil society. However, they should only complement and not replace the state action of feasible arrangements for universal coverage in meeting the recognized social needs and contingencies of its citizens.     

国企公司制改革的现状与对策研究

国有企业在组织形式方面改革的重要一环是公司制改造,依照公司法建立完整有效的现代企业经营机制,最大限度地提高企业营运的效率。目前,在一些国企改制后的公司中,企业法人治理结构尚不完善。如政企不分,有相当一部分国有控股有限公司对行政依赖等。因此,在国企改革中不但要解决以上问题,还应该妥善处理好"老三会"与"新三会"的关系,落实股东大会的法律地位,完善公司内部的制衡机制和监事会机制,严格保护企业职工的合法权益。     

Non‐governmental organisations and informal associations in service delivery for African migrants in China: Evidence of voluntary sector failure?

As the Chinese government has purposefully built economic, social and political links with several African states in recent decades, new patterns of international migration have emerged. Notably, mixed‐race families are increasingly visible in southern China, particularly Guangzhou, where there is a concentration of African traders. The few existing studies on this population have failed to pay attention to how, in the absence of state provision of or support for key public resources including health care and education, African‐Chinese families are raising their children. We examined factors contributing to NGO successes and failures in facilitating these families’ wellbeing and integration into mainstream society, drawing on the theory of voluntary sector failure. Mixed‐raced families are relatively isolated from mainstream society as well as formal/informal civil society organisations. We found select features of philanthropic paternalism, philanthropic amateurism, and what we term philanthropic mistrust, with implications for understanding voluntary sector growth in the Chinese context.     

金融全球化与“股东导向型”公司治理制度的跨国传播——对中国公司治理改革的社会学分析

自20世纪80年代以来,由于金融全球化和美式“股东资本主义”的兴起,“股东导向型”公司治理制度在全世界的影响越来越大,被誉为最佳公司治理模式或“国际惯例”。它不但影响了德、日等发达国家,也影响了中国等发展中国家和转型国家的公司治理改革。本文认为,“股东导向型”公司治理制度在中国的传播主要由内生性和外生性两大动机驱动,经过两个阶段和通过三种机制完成。第一阶段是在跨国层面,“模仿性同构”机制和“规范性同构”机制发挥了重要作用;第二阶段是在国内企业层面,政府通过法律法规和政策等手段要求企业采用新的公司治理模式,即“强制性同构”机制发挥了主导作用。对中国公司治理改革的社会学分析有助于我们从一个不同于经济学和管理学的新视角加深对中国金融市场和上市公司的理解,对于反思西方新自由主义企业制度,构建具有中国特色的现代企业制度具有较为重要的理论和现实意义。     

Corporate Governance and Firm Performance: A Sociological Analysis Based on Chinese Experience

Based on the 1997-2007 panel data of 676 listed companies and in-depth interviews with the senior executives, independent directors, fund managers and securities analysts of these companies, this paper tries to analyze the relationship between corporate governance and firm performance from a sociological perspective. The results show that the relationship between corporate governance and firm performance in the Chinese institutional environment is sharply different from the predictions of the agency theory. The empirical findings from China lend strong support to the new institutional argument that “best” corporate governance practices are socially “constructed” by various social forces and interests groups in specific social, political and cultural contexts, and how “good” a corporate governance practice is depends to a large extent on whether it fits in with the institutional environment in which it is embedded. There exists no universally “best” model of corporate governance across the world. Our empirical sociological study based on Chinese experience offers new perspectives and evidence for deconstructing the global myth of corporate governance.     

International Nongovernmental Organizations and Deforestation: Good,Bad, or Irrelevant?*

Objective. This research adds to our understanding of environmental degradation by evaluating the “contested” role international nongovernmental organizations play in managing environmental problems. Methods. I use cross‐national data for a sample of up to 70 nations to examine the effect of international nongovernmental organizations on deforestation for the period of 1990 to 2000. The models also include relevant controls for gross national product, economic growth, population growth, democracy, government expenditures, domestic investment, forest stocks, exports, multinational corporations, and structural adjustment. Results. The main findings indicate that nations with higher levels of international nongovernmental organizations presence have lower levels of deforestation. I also examine the effects of international nongovernmental organizations at different levels of democracy by including an interaction term between international nongovernmental organizations and democracy. In doing so, I find that international nongovernmental organizations continue to reduce deforestation. However, they reduce deforestation more at higher rather than at lower levels of democracy. Conclusions. This research illustrates that international nongovernmental organizations reduce deforestation despite claims to the contrary. However, their effectiveness appears to be affected by the level of democracy in a nation.     

现代企业第三种管理模式的新探索

作为现代企业“第三种管理模式”的企业文化已成为我国目前流行的战略管理方式,但是,在实施企业文化流程中对理论深度认知与实际操作的掌握问题仍有待探讨和深化。因此,在构建具有中国特色的企业文化进程中,进一步梳理外来企业文化与本土企业文化、群体企业文化与企业家文化、诚信文化与绿色文化之间的整合、取舍、共生、引领、互补和交融的相互关系很有必要。     

The nature and quality of engineering research

Engineering is the application oí science to design and development of products intended for useful social purposes. Engineering research consists of a wide variety of activities ranging from study of material properties for possible future application to the testing necessary to establish design parameters or to verify the adequacy of new design concepts. Professors of engineering are generally expected to conduct research, preferably in the “engineering sciences”; (e.g. thermodynamics, metallurgy), to publish their results, and find their own sources of funding. Many private corporations maintain departments of research and development, the findings of which are often proprietary and not subject to peer review. Managers of engineering research projects attempt to assure the quality of their results by “instrumental”; or “organizational”; methods. Instrumental methods assure accuracy in data collection and processing, while organization methods maintain a work environment conducive to creativity and integrity among researchers. Organizational conditions can affect research quality adversely, by giving rise to ethical problems associated with conflicts between corporate interests and those of individuals.     

Tax incentives for corporate giving programs: what measures increase funds available?

Policy differences in the treatment of corporations and nonprofit private corporate foundations raise several issues of interest to those who administer and receive donations, as well as those who hope to augment government funds with private charitable donations. Of the $6 billion donated by corporations to charity in 1994, approximately one-fourth came through corporate foundations. What determines the choice of giving through a foundation or directly to charity? The author examines the financial implications for each type of corporate giving by presenting specific elements of current policy on tax rates and deductions for giving. Specific factors considered are (1) differences in the treatment of corporate and foundation income, (2) deductibility of different types of gifts, (3) occurrence of donations to non-U.S. (non-tax-deductible) charities, (4) sales of assets to fund corporate foundations, (5) effects of giving on corporate image, and (6) effects of contributions over time. Analysis of regulations illustrates motivating factors for why corporate executives make certain types of gifts in certain ways. The author clarifies how social workers, fundraisers, nonprofit managers, and corporate officials alike benefit from understanding the differences among types of gifts, methods of giving, and deductibility of corporate donations.