美国现代企业社会责任理论的形成与发展

考察了美国企业社会责任的早期观点,探讨了企业社会责任概念形成的过程,认为现代企业社会责任基本上形成于20世纪20年代,并从三个阶段分析了企业社会责任的发展情况。指出:企业应该与社会和谐共存,在市场经济中企业应该有超越利润最大化原则的公司战略的价值取向,履行必要的社会责任。

On Theoretical Formation and Development in Social Responsibility in Modern American Corporation

In this article, the author first discusses the process of the formation of the corporation social responsibility (CSR),reviewing the forepart meanings of the western CSR,concluding that the modern CSR basically formed in the 1920's.Then the author analyzes the development of the CSR in three phases. At last the author points out that corporation should harmoniously coexist with society and the enterprises in the market economy should have the value-oriented strategy surpassing profit-maximizing principle and implement indispensable CSR.