基于复杂适应系统的公司治理机制构建——社会责任和商业道德理论的嵌入式研究
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摘要
后工业时代社会经济行为较强的复杂多样性,引致在新形势下结合复杂适应系统背景考察公司治理行为具有重要意义。本文从公司治理研究中企业社会责任、商业道德理论的嵌入出发,按照历史发展脉络理清了公司治理、社会责任、商业道德三者关系的演进,在此基础上构建了基于复杂适应系统的公司治理机制。本文认为,复杂适应系统视角下公司治理机制的构建,应结合网络治理的特点,以社会责任为导向,构建组织制度机制调节"显性"利益相关者关系,构建商业道德机制调节"隐性"利益相关者关系。
It is of great significance to research corporate governance behavior on the background of complex adaptive system in the new situation because of the strong complex diversity of economic activities in the post-industrial society.This article starts form corporate governance research embedded by corporate social responsibility and business ethics theory,investigates the evolution of the relationship among corporate governance,social responsibility and business ethics according to the historical development,and builds the corporate governance mechanism based on the complex adaptive system.We believes that the construction of corporate governance mechanisms from the perspective of complex adaptive system should be combined with the characteristics of network governance,with the orientation of social responsibility and build the institutional mechanisms regulating the relationship between "dominant"stakeholders,build business ethics mechanism regulating the relationship between "hidden"stakeholders.
It is of great significance to research corporate governance behavior on the background of complex adaptive system in the new situation because of the strong complex diversity of economic activities in the post-industrial society.This article starts form corporate governance research embedded by corporate social responsibility and business ethics theory,investigates the evolution of the relationship among corporate governance,social responsibility and business ethics according to the historical development,and builds the corporate governance mechanism based on the complex adaptive system.We believes that the construction of corporate governance mechanisms from the perspective of complex adaptive system should be combined with the characteristics of network governance,with the orientation of social responsibility and build the institutional mechanisms regulating the relationship between "dominant"stakeholders,build business ethics mechanism regulating the relationship between "hidden"stakeholders.
引文
[1]王众托.系统工程[M].北京:北京大学出版社,2010.26~28.
[2](奥)弗雷德蒙德·马利克.朱建敏,谢军,译.公司策略与公司治理:如何进行自我管理[M].北京:机械工业出版社,2010.56~59.
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[11]刘新民.建立系统性公司治理模式——以企业社会责任理论为指导[J].中国社会科学院研究生院学报,2008,(3):85~89.
[12]裘益政,尹美群,许永斌.商业伦理与民营上市公司第二类代理问题:公司治理的伦理维度[J].会计研究,2005,(11):15~20.
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[14]邢建国.治理伦理与公司治理:二维治理结构的建立[J].中国工业经济,2005,(10):58~65.
[15]Bushman.R.,Chen,Q.,Engel,E.,and A.Smith,Financial Accounting Information,Organizational Complexity and Corporate Governance Systems[J].Journal of Accounting and Economics,2004(2):167~201.
[16]Granovetter,M,The strength of weak ties[J].American Journal of Sociology,1973(78):1360~1380.
[2](奥)弗雷德蒙德·马利克.朱建敏,谢军,译.公司策略与公司治理:如何进行自我管理[M].北京:机械工业出版社,2010.56~59.
[3]李维安.公司治理学[M].北京:高等教育出版社,2009.333~336.
[4]叶陈刚,公司治理层面的伦理结构与机制研究[M].北京:高等教育出版社,2006.60~62.
[5]江炎骏.企业社会责任与道德风险——基于我国上市公司的实证研究[J].兰州商学院学报,2013,(8):31~36.
[6]李雪婷.上市公司治理中道德风险的司法防范机制研究[J].法制与社会,2013,(8):202~203.
[7]白云.浅析伦理道德对履行企业社会责任的影响及实现[J].前沿,2013,(23):168~170.
[8]解本远.企业社会责任的道德基础探究[J].道德与文明,2012,(3):127~131.
[9]高汉祥,郑济孝.公司治理与企业社会责任:同源、分流与融合[J].会计研究,2010,(6):32~36.
[10]张兆国,赵寿文,刘晓霞.公司治理研究的新发展:公司社会责任[J].武汉大学学报(哲学社会科学版),2008,(5):631~635.
[11]刘新民.建立系统性公司治理模式——以企业社会责任理论为指导[J].中国社会科学院研究生院学报,2008,(3):85~89.
[12]裘益政,尹美群,许永斌.商业伦理与民营上市公司第二类代理问题:公司治理的伦理维度[J].会计研究,2005,(11):15~20.
[13]韵江,高良谋.公司治理、组织能力和社会责任——基于整合与协同演化的视角[J].中国工业经济,2005,(11):103~110.
[14]邢建国.治理伦理与公司治理:二维治理结构的建立[J].中国工业经济,2005,(10):58~65.
[15]Bushman.R.,Chen,Q.,Engel,E.,and A.Smith,Financial Accounting Information,Organizational Complexity and Corporate Governance Systems[J].Journal of Accounting and Economics,2004(2):167~201.
[16]Granovetter,M,The strength of weak ties[J].American Journal of Sociology,1973(78):1360~1380.