企业与社会责任.docx

企业与社会责任

　　企业社会责任〔Corporate Social Responsibility〕是当代西方正在兴起一种企业哲学伦理学，其概念最早由英国提出，通常指与主要利益相关者、价值相联系,遵从法律,并尊重人类、社会和环境一系列政策和实践。企业社会责任是与以下三个方面联系在一起：可持续竞争力；吸引优质投资者；建立可持续和更加公平增长机制，这种机制将使包括贫困者在内社会各阶层受益。
　　一、企业社会责任提出背景
　　“企业社会责任〞概念最早由西方兴旺国家提出，近些年来这一思想广为流行，连财富和福布斯这样商业杂志在企业排名评比时都加上了“社会责任〞标准，可见西方社会对企业社会责任重视。联合国也是推动企业发挥社会责任重要机构。新一届秘书长安南上台后，联合国工作重点发生了较大变化，即从国家主权维护更多地转向了公民权利维护。鉴于全球化脆弱性和国际间越拉越大差距，鉴于国家内部差距也在拉大以及财富分配不公和不平等，特别是鉴于某些企业不合理开展对世界平安和生态环境带来巨大威胁，安南向国际商界领袖提出了挑战，那就是呼吁企业约束自己自私牟利行为，并担负起更多社会责任。
　　1999年1月，在瑞士达沃斯世界经济论坛上，联合国秘书长安南提出了“全球协议〞，并于2000年7月在联合国总部正式启动。该协议号召公司遵守在人权、劳工标准和环境方面九项根本原那么，其内容是：1，企业应支持并尊重国际公认各项人权，2，绝不参与任何漠视和践踏人权行为，3，企业应支持结社自由，成认劳资双方就工资等问题谈判权力，4，消除各种形式强制性劳动，5，有效制止童工，6，杜绝任何在用工和行业方面歧视行为，7，企业应对环境挑战未雨绸缪，8，主动增加对环保所承当责任，9，鼓励无害环境科技开展与推广。
　　分析这九项原那么，从企业内部看，就是要保障员工尊严和福利待遇，从外部看，就是要发挥企业在社会环境中良好作用。总起来说，企业社会责任可分为经济责任、文化责任、教育责任、环境责任等几方面。就经济责任来说，企业主要为社会创造财富，提供物质产品，改善人民生活水平，就文化责任和教育责任等方面来说，企业要为员工提供符合人权劳动环境，教育职工在行为上符合社会公德，在生产方式上符合环保要求。用“全球协议〞标准来对照我们中国企业，可以看到很多差距。也就是说目前中国企业开展目标距离国际标准还差得很远。
　　具体来讲，当前某些中国企业最突出问题大体表现在八个方面：一是无视自己在社会保障方面应起作用，尽量逃避税收以及社保缴费，二是较少考虑社会就业问题，将包袱甩向社会，三是较少考虑环境保护，将利润建立在破坏和污染环境根底之上，四是一些企业唯利是图，自私自利，提供不合格效劳产品或虚假信息，与消费者争利或欺骗消费者，为富不仁，五是依靠压榨企业职工收入和福利来为所有者谋利润，企业主堕落成资本奴隶，赚钱机器，六是缺乏提供公共产品意识，对公益事业不管不问，七是缺乏公平竞争意识，一些在方案经济时期延续下来垄断企业，大量侵吞垄断利润，并竭力排斥市场竞争，八是普遍缺少诚信，国有企业对国家缺少诚信，搞假破产逃避债务，民营企业通过假包装到市场上圈钱。
　　中国企业开展正处在一个急功近利历史阶段。如何摆正企业与社会关系，如何发挥企业社会责任，企业到底应该肩负起哪些社会责任？中国社会对这些问题还茫然无知。从国际经历看，企业社会责任提出，主要是为了解决资本与公众矛盾问题，是为了解决企业与消费者矛盾。没有正确理念，资本就会过度地偏向少数人。例如，企业如果搞假冒伪劣，就会不正当地攫取消费者利益，如果生产优质产品，不欺骗顾客，就要减少利润。如果要搞清洁生产、减少污染、保护环境，就更要减少利润。这是一对矛盾，一个社会如果没有清晰商业伦理和经营理念，便可能陷入自私自利、互相诈骗泥沼之中。因此，今天在中国掀起一场企业社会责任大讨论是十分必要。企业如何牟利，如何与消费者争利？不仅需要法律保障，更需要一定思想道德境界来保障。
　　另外，企业在社会中担负起越来越大责任，说到底是“小政府大社会〞结果，中国企业今后能否发挥越来越大作用？这取决于我们对这一问题认识，更取决于政府机能下一阶段改革。

Enterprises and social responsibility

Corporate Social Responsibility of the enterprise (Social) is created the circumambience of contemporary western philosophy and ethics of a kind of enterprise, its concept put forward by the British, usually refers to the major stakeholders, value and associated with respect and law, human, Social and environmental policies and practices. Corporate social responsibility with the following three aspects are linked together: sustainable competitiveness, To attract high-quality investors, Establish a sustainable and fairer growth mechanism, which will include poor in various social benefit. A corporate social responsibility, the background "corporate social responsibility" concept put forward by the developed western countries, in recent years popular this thought, fortune and Forbes magazine in the commercial enterprises that are added to the rank appraisal standard of "social responsibility" to western society, social responsibility of the enterprise value. UN and promote enterprise's important social responsibility. A new secretary-general kofi annan, the UN's work after the key changed from national sovereignty, the maintenance of civil rights, more to the maintenance. Given the vulnerability of globalization and the gap between the countries, the gap in internal and wealth in widening inequality and inequality, especially in certain enterprise unreasonable development of world security and ecological environment, the enormous threat to international business leaders to kofi annan, it is a challenge for the enterprise constraint oneself selfish behavior, and profit for greater social responsibility. January 1999, the world economy in davos, Switzerland, the United Nations secretary-general kofi annan BBS "global agreement", and in July 2000 officially launched at u.n. headquarters. This agreement calls for company keep on human rights, Labour standards and the environment, and the fundamental principles of nine is: 1, enterprise should support and respect the internationally recognized rights, 2, not participate in any disregard for human rights abuses and the behavior, 3, the enterprise should support freedom of association, admit the problems such as the labor wage negotiations, 4, eliminating all forms of forced labor, 5, 6, effectively banned child labor, employment and prohibit any in the industry, 7, discrimination to cope with the challenges ahead, 8, the environment of HuanBaoSuo active increase the responsibility, 9, encourage the development of science and technology and the environment. Analysis of the nine principles, from the enterprise interior, is to safeguard the dignity and benefits from outside, is to play in the social environment of good business. Generally speaking, the social responsibility of the enterprise can be divided into economic responsibility, cultural education, responsibility, the environment responsibility aspects of responsibility. Economic responsibility, enterprise mainly wealth for the society, provide material products, improvement of people's living standard, education and cultural aspects of responsibility and duty to provide staff with enterprise of labor education environment, human behavior in compliance with worker of social morality, and in the mode of production in accord with environmental protection requirement. "Global agreement" with the standard comparison we can see many of China's enterprises, the gap. That China enterprise development goal of international standard from far. Specifically, the most outstanding Chinese enterprises of some questions in eight aspects: the general performance is ignored in social security should play a role in the social security tax, try to evade capture, and are less consider the problem of employment, social burden will jilt to society, the third is less consider environmental protection, profit and based on the basis of environmental pollution, four is some enterprise profit, selfishness, providing unqualified products or services to consumers and false information or cheating consumers, for the five depend on squeezing stingy rich man, the worker income and welfare enterprises for owners for profit, the slave owners fall into capital, money is the lack of machine, six consciousness of supplying public products to public welfare undertakings, and whatever is the lack of fair competition consciousness seven planned economy period, some in continued monopoly enterprises, large devour monopoly profits to exclude competition in the market, and is generally lack of honesty, eight of national state-owned enterprises lack of honesty, make false debts, the private enterprise bankruptcy by false packed into the market money. The development of Chinese enterprises are in a quick historical stage. How to adjust the relationship between the enterprise and society, how to play the social responsibility of the enterprise, the enterprise should shoulder which social responsibility China society for these problems still vacant ignorance. From the international experience, the social responsibility of the enterprise, main is to solve the problem of capital and the public, in order to solve the contradictions of enterprises and consumers. Without the correct philosophy, the capital will be overly tends to a few people. For example, if make fake, the enterprise will be improperly grab the interests of consumers, if produce quality products, don't cheat customer, will reduce profits. If you want to make clean production, reduce pollution, protect the environment, more to reduce profits. This is a pair of contradictory, a society without clear business ethics and the management idea, may in the mud and selfishness fraud. Therefore, in today's China lifted a corporate social responsibility of big discussion is very necessary. How the enterprise profit, consumer dispute and how Need not only legal protection, need certain moral realm to safeguard. In addition, enterprises in the society of increasing shouldering responsibility, after all is "small government big society", Chinese enterprises can result in play an increasing role This depends on our understanding of the problem, depending on government function to the next phase of the reform.。
　二、企业与社会关系，企业到底为谁负责？
　　有人提出这样观点，企业在照章纳税之后，就算完成了企业对社会责任，就没有必要再去承揽其他社会义务。企业如果负有太多社会责任和道义感，这类企业肯定长不大，成不了大气候。这种观点甚至将道义感太重笼统地概括为东方企业特点，最后得出结论：东方文明难以产生大企业，开展到一定阶段时便会被社会责任所压跨。还有人认为，企业首先要为自身生存与开展负责，然后才能考虑到社会。这些观点也有一定道理，但思维方法似乎并不全面。企业是否仅仅是一架机械运转机器？企业具不具有人性化？市场经济下企业到底都负有哪些责任？确是当前我国社会值得认真研究和讨论话题。
　　无庸置疑，企业首要任务是创新和生产，企业应当是是社会物质财富创造者，企业主要目是给社会提供物质产品也包括精神产品。企业是支撑人类社会生存根本经济单位。企业如果失去了生产和创新功能，那么企业就失去了其存在根本价值。因此，任何企业第一要义是搞好生产，创造出市场效益，争取为社会多纳税，实现它对社会经济责任，这就完成了它主要任务。至于说企业其他社会责任，有人认为是第二位事情，可以称之为“份外儿〞事情。譬如，如何保障职工劳动权利，要不要教育职工，要不要从事清洁生产和保护环境，要以企业开展程度来定。如果企业有经济实力了就可以考虑，如果没有就顾不上了。
　　企业要不要承揽经济责任之外社会责任还取决于体制因素，在不同社会制度下企业有不同表现。中国企业责任变化以政府变革程度而定。如果在经济体制上，中国仍然实行方案经济，那么企业社会责任既是无限又是有限。如果中国社会仍然是一个“大政府、小社会〞模式，那么企业确不需要承当多少“份儿外〞社会责任。如果政府变革向着“小政府、大社会〞方向变革，那么企业所承当非刚性社会责任必然加大。因此，中国企业今后承当多少社会责任在很大程度上取决于中国政府改革方向。就目前中国形势看，中国企业应尽责任主要停留在“份儿内〞事情上，有些企业甚至连份内责任也没尽到，譬如缴纳社会保险基金。
　　在方案经济时期，政府就是一个大企业，企业实际上是政府组织一局部，企业不仅担负起生产任务，更肩负着对劳动者在生产之外一切生活保障。在方案经济下，企业不仅是生产组织和经济组织，更是行政组织、教育组织甚至军事组织。随着经济体制改革深入和全能政治在中国解构，政府在社会中全能角色也在发生变化，企业与政府逐渐别离，企业对政府一局部责任也在不断剥离。到目前为止，中国各类企业不管是国有企业还是民营企业，都根本上实现了政企分开。
　　在国有企业与政府指令逐渐别离同时，企业身上所肩负许多社会责任也在不断地推卸，许多国有企业已经将职工养老金发放交给了社会，不少厂属学校、医院、效劳机构也实现了社会经营。从整个趋向看，经过20多年改革，国有企业逐渐走上了独立经营道路。方案经济下形成企业办社会现象逐渐消失。民营企业或股份制企业中人员关系变得更加明晰。只有进展这种变革，中国国有企业才能轻装上阵，才能具有市场竞争力。因此，对国有企业来说，20年来变革表现主要是企业减负。
　　但也必须同时看到，市场经济下企业与社会也有着千丝万缕般联系。企业来自于社会，也必将复原于社会，这是一种新形势下社企关系。企业生生死死，开展壮大或被淘汰出局，都要有社会来承接它失败代价。更主要是，社会是企业生存环境，没有一个好环境，企业也难以生存。因此，企业与社会有一个共荣关系，市场经济下企业与社会甚至有着更密切关系，而不是关系变得相对疏远。新形势下企业与社会关系，一个重要表现就是企业要通过纳税和缴费形式来履行应尽社会保障责任，增强社会保障能力，而不是千方百计逃避这一责任。就目前形势看，企业不履行这一责任问题相当严重。
Second, the enterprise and the social relations, who is responsible for the enterprise exactly Somebody puts forward the opinion that enterprise in pay taxes, even after the completion of the enterprise social responsibility, not was necessary to other social obligation. Contract If you have too many enterprise society responsibility and aesthetic response, this kind of enterprise must grow up, be worth. This view is in aesthetic response will be even as the Oriental characteristics, a conclusion: the Oriental civilization to produce large enterprises, developing to a certain stage will be social responsibility by cross. Others think, enterprise should first for its survival and development, then you can consider society. These ideas have certain truth, but thinking method seems not comprehensive. Whether the enterprise is just a mechanical operation of the machine Enterprise has not with the human Under the market economy, what exactly are the enterprises have responsibility Our society is currently worth studying and discussing the topic. Undoubtedly, enterprise's first task is innovation and production, the enterprise shall is the creator of social wealth, enterprise's main purpose is to provide products to society, including mental products. Enterprise's survival of human social support basic economic units. Enterprise if lost production and innovation function, so enterprises lose its fundamental value. Therefore, any enterprise first gist is production, create market efficiency, strive for more for the society, realize it to pay social economic responsibility, this is completed its main task. As the rest of the enterprise society responsibility, the second thing that can be called ", the son ". For example, how to guarantee a worker's Labour rights, want to do in education workers clean production and environmental protection, to enterprise's development level. If the enterprise has the economic strength, can consider, if not just forgot. Enterprises shall not contracting of economic responsibility besides still depends on the social responsibility system under different social systems in enterprises. Chinese government responsible change and transformation. If the economy, China still execute planned economy, the social responsibility of the enterprise is infinite and limited. If the Chinese society is still a "big government, society" mode, it does not need how "sheep" social responsibility. If the government transformation toward the "small government, society", the direction of reform of enterprises non-rigid social responsibility will increase. Therefore, Chinese enterprises how social responsibility in the future depends largely on the reform direction of the Chinese government. Currently, China's situation in China enterprise responsibilities mainly in the "sheep", some enterprises in even didn't fulfill the duty, such as pay social insurance funds. The planned economy period, the government is a big enterprise, is actually part of government organization, enterprise not only take the task of producing more shoulder to laborer, all the life in production. Under the planned economy, enterprises are not only production organization and economic organization, but the administrative organization, education organization or military organization. With the deepening of the reform of economic system and omnipotent politics in China, the government of deconstruction in society all-round character also is in produce change, the enterprise and the government to government, enterprises gradually separation of responsibility also unceasingly. So far, China's state-owned enterprises or the of all kinds enterprise whether private enterprise, basically achieved separation. In the state-owned enterprises and government directive, enterprises gradually separation on her many social responsibility also in constant shirk, many state-owned enterprises have the worker to social pension, many of the school, the hospital, the service also realize the social management. From the tendency, after 20 years of reform of state-owned enterprise gradually, on the road of independent operation. Under the planned economy, enterprises do social phenomenon is disappearing gradually. The private enterprise or joint-stock enterprises become more clear relationship. Only by this change, China's state-owned enterprises can lightly, can be competitive. Therefore, to state-owned enterprise reform, 20 years of enterprise is mainly the burden. But at the same time, we must see under the market economy, the enterprise and society is closely associated. Enterprise comes from society, will restore to society, it is a kind of new situation of the SheQi relationship. Enterprise's perennial power-up and develop or elimination, have failed to undertake its social cost. More important is, the social environment, the enterprise is not a good environment, the enterprise cannot survive. Therefore, the enterprise and society have a co-prosperity of market economy, the relationship between the enterprise and society and even more closely relationship, rather than relationship has become relatively apart. Under the new situation of the enterprises and social relations, is an important enterprise should pay taxes and through the form to fulfill the duty of social security, to enhance the social security, not leave no stone unturned to escape the responsibility. Just look at the situation, the