经营风险视角下企业社会责任研究
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摘要
随着经济的发展,人们逐渐对社会、环境越来越关注。企业作为社会中的一员,人们不再单一地强调企业的经济性,更多的人认为企业是经济性与社会性的统一。企业被人们期望承担更多的社会责任。《财富》杂志曾对1000家公司进行调查,95%的被调查者坚信,在今后的发展中,要想维持竞争优势,企业的经营行为必须更具有社会责任感。企业社会责任影响企业竞争力的提升,越来越多的企业在此方面采取行动,展现自身企业社会责任的成果。但企业多是以纯粹的捐赠行为承担社会责任,如捐赠弱势群体、环保事业、教育事业等；有的企业更是认为获得利润为社会创造了财富,遵纪守法,不违反国家的法律就是承担了社会责任。反思2008年美国金融危机,华尔街企业为了获得更大的经济利益,无视或忽视企业经营风险,使得金融泡沫累积破裂,给自身及社会甚至其他国家造成危害。因此,从企业审慎经营、注重风险,尽量减少对社会的负面影响这一视角深入研究企业社会责任,将推动企业社会责任理论的发展。
本文首先对企业社会责任作理论方面的概述,包括企业社会责任的争议分析,国内外学者提出的关于企业社会责任的内涵,企业社会责任的对象。在此基础上,以2008年金融危机为背景,提出经营风险的问题,扩充企业社会责任的内涵。
其次,详细论述经营风险内涵、影响因素等相关理论知识；从心理方面着重分析企业经营风险的动机,即投机动机和投资动机。企业投机的行为无视风险,可能给社会带来不利影响,这源于对于利益的贪婪追逐；但是企业投资行为,其初衷是为了企业更好发展,忽视了经营中的风险,从而造成企业损失,给社会带来负面影响。本部分重点分析其原因。
最后,案例分析。采用深度访谈的方法,采访企业中高层管理者。在访谈的过程中,论证企业管理者存在投机与投资动机行为,即存在企业经营风险。警惕企业要提高这方面的认识。
With economic development, people are gradually concerned about the community and environment. As a member of society, people no longer solely emphasize on the economy of enterprise. More people think that business is the unity of economic and society. Enterprises are expected to bear more social responsibility. "Fortune" magazine had surveyed 1,000 companies,95% of respondents believe that to maintain the competitive advantage, the companies must be pay more attention on social responsible behavior in the future. For corporate social responsibility enhance the competitiveness of enterprises, more and more enterprises take action in this regard and show the results of their corporate social responsibility. However, many companies consider pure donation is corporate social responsibility, such as the donation of vulnerable groups, environmental protection, education, etc; Some companies consider that creating wealth for the society and complying with the laws of the State are the commitment to social responsibility. Reflection on 2008 the U.S. Financial Crisis, in order to obtain greater economic benefits, Wall Street firms ignore or neglect business risk and make the accumulation of financial bubble burst. Finally, they cause harm to the society and other countries. Studying the enterprises prudently operation and focusing on the risk to minimize the negative impact on the society will be to promote the development of the CSR theory.
This article firstly summarizies the CSR theory, including analysis of the debate of corporate social responsibility, domestic and foreign scholars on the meaning of corporate social responsibility and the corporate social responsibility. On the background of the Financial Crisis in 2009, the article pays attention to the risk management and expand the meaning of corporate social responsibility.
Secondly, This article will discuss the theory of business operation risks in detail and then focuses on the psychological motivation of business operation risks, such as the speculative motivation and investment motivation. Ignoring the speculative behavior of business risks may adversely affect the society, which stems from the interests of the greedy pursuit; but corporate investment behavior which the intention is to promote the corporate development ignore the risk of operation, resulting in the business losses and negative impact to society. This section analyzes the reasons.
Finally, the empirical analysis. The article will adopt the Depth-interview research methods and then interview the senior managers of the enterprises. The article will demonstrate the speculative and investment motivational behavior of managers and alert companies to raise awareness in this regard.
本文首先对企业社会责任作理论方面的概述,包括企业社会责任的争议分析,国内外学者提出的关于企业社会责任的内涵,企业社会责任的对象。在此基础上,以2008年金融危机为背景,提出经营风险的问题,扩充企业社会责任的内涵。
其次,详细论述经营风险内涵、影响因素等相关理论知识；从心理方面着重分析企业经营风险的动机,即投机动机和投资动机。企业投机的行为无视风险,可能给社会带来不利影响,这源于对于利益的贪婪追逐；但是企业投资行为,其初衷是为了企业更好发展,忽视了经营中的风险,从而造成企业损失,给社会带来负面影响。本部分重点分析其原因。
最后,案例分析。采用深度访谈的方法,采访企业中高层管理者。在访谈的过程中,论证企业管理者存在投机与投资动机行为,即存在企业经营风险。警惕企业要提高这方面的认识。
With economic development, people are gradually concerned about the community and environment. As a member of society, people no longer solely emphasize on the economy of enterprise. More people think that business is the unity of economic and society. Enterprises are expected to bear more social responsibility. "Fortune" magazine had surveyed 1,000 companies,95% of respondents believe that to maintain the competitive advantage, the companies must be pay more attention on social responsible behavior in the future. For corporate social responsibility enhance the competitiveness of enterprises, more and more enterprises take action in this regard and show the results of their corporate social responsibility. However, many companies consider pure donation is corporate social responsibility, such as the donation of vulnerable groups, environmental protection, education, etc; Some companies consider that creating wealth for the society and complying with the laws of the State are the commitment to social responsibility. Reflection on 2008 the U.S. Financial Crisis, in order to obtain greater economic benefits, Wall Street firms ignore or neglect business risk and make the accumulation of financial bubble burst. Finally, they cause harm to the society and other countries. Studying the enterprises prudently operation and focusing on the risk to minimize the negative impact on the society will be to promote the development of the CSR theory.
This article firstly summarizies the CSR theory, including analysis of the debate of corporate social responsibility, domestic and foreign scholars on the meaning of corporate social responsibility and the corporate social responsibility. On the background of the Financial Crisis in 2009, the article pays attention to the risk management and expand the meaning of corporate social responsibility.
Secondly, This article will discuss the theory of business operation risks in detail and then focuses on the psychological motivation of business operation risks, such as the speculative motivation and investment motivation. Ignoring the speculative behavior of business risks may adversely affect the society, which stems from the interests of the greedy pursuit; but corporate investment behavior which the intention is to promote the corporate development ignore the risk of operation, resulting in the business losses and negative impact to society. This section analyzes the reasons.
Finally, the empirical analysis. The article will adopt the Depth-interview research methods and then interview the senior managers of the enterprises. The article will demonstrate the speculative and investment motivational behavior of managers and alert companies to raise awareness in this regard.
引文
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[2]Carroll A B. A Three—dimensional Conceptual Model of Corporate Social Performance[J].Academy of Management Review,1979,10(4):497—506.
[3]Porter, M. and M. Kramer. Strategy and society:the link between competitive advantage and corporate social responsibility[J].Harvard Business Review,2006,84(12):78-92.
[4]European Competitiveness Report 2008.
[5]A.A.Berle,For Whom Are Corporate Managers Trustees:A Note,Harvard Law Review,1932.
[6]卡罗尔,巴克霍尔茨.企业与社会：伦理与利益相关者管理[M].北京：机械工业出版社,2004.
[7]乔治·斯蒂纳,约翰·斯蒂纳.企业、政府与社会[M].北京：华夏出版社,2002.
[8]刘俊海.公司的社会责任[M].北京：法律出版社,1999.
[9]王曼.国企业社会责任理论与系统研究[D].天津大学,2008.
[10]冯小宇.企业社会责任与竞争力研究[D].首都经济贸易大学,2009.
[11]刘长喜.利益相关者、社会契约与企业社会责任[D].复旦大学,2005.
[12]赵健康.经济理论视角下企业社会责任研究[D].山西财经大学,2008.
[13]毕海龙.基于波特价值链的企业社会责任研究[D].吉林大学,2008.
[14]王靓.利益相关者角度的企业社会责任与企业绩效关系研究[D].浙江大学,2005.
[15]景奉杰、曾伏娥.市场营销调研[M].高等教育出版社,2010
[16]彼得·圣吉(美).第五项修炼[M].中信出版社,2009
[17]塔勒布(美)黑天鹅：如何应对不可预知的未来[M].中信出版社,2009
[18]阿尔文·C.伯恩斯等(美).营销调研[M].中国人民大学出版社,2003
[19]刘新东.公司社会责任与利益相关者理论的融合[J].内蒙古民族大学学报,2010
[20]林曦.利益相关者管理理论的发展脉络与研究方向[J].学习与实践,2010
[21]李淑英.利益相关者理论视野中的企业社会责任[J].教学与研究,2010
[22]冯巨章.企业利益相关者的特性及启示[J].管理创新,2010
[23]纪星.现代企业的利益相关者管理模式研究[D].西北大学,2008.
[24]孙亚婷.销售企业经营风险预警研究[D].武汉理工大学,2006.
[25]李劲松.经营风险决策和框架效应机制研究[D].浙江大学,2000.
[26]张玉喜.金融风险管理理论和方法的演变及其借鉴意义[J].管理评论,2004
[27]C-小阿瑟.·威廉斯.风险管理与保险[M].经济科学出版社,2000
[28]许国栋、李心丹.风险管理理论综述及发展[J].北方经贸,2001
[29]陈燕玲.金融风险管理的演进：动因、影响及启示[J].央财经大学学报,2006
[30]周放生.投资与投机能兼得吗[J].上海国资,2009
[31]杰克·拉斯姆斯(美).投机资本、金融危机以及正在形成的大衰退[J].马克思主义与现实,2009
[32]茅于轼.投机与金融危机[J].中国改革,2009
[33]万蕊.投机风险：事在“人”为[J].商学院,2008
[34]李潼军.投机大师索罗斯：走在时间前面的狐狸[J].财智,2009
[35]李海滨如何界定投资与投机[J]财智,2009
[36]王江南.金融衍生品市场被动过度投机行为的成因[J].南京审计学院学报,2007
[37]陈梓琪.金融危机下的“投资”与“投机”[J].特别关注,2009
[38]王惠文.过度投机中的理性化特征[J].北京航空航天大学学报,2004
[39]万庄.过度的金融创新与投机行为：金融危机的双重原因[J].经济纵横,2009
[40]许浚.从美国“次贷危树,看投机与投资[J].专家,2008
[41]杨育民.“投机”的经济学诠释[J].经营与管理,2003
[42]王鲁慎.美国次贷危机的原因、影响及启示[D].吉林大学,2009
[43]沈雄伟.美国次贷危机原因及对我国的影响[J].金融视线,2009
[44]文君.浅谈美国次贷危机的原因及启示[J].经济师,2009
[45]陈志昂.企业社会责任三角模型[J],经济与管理,2003
[46]胡孝权.企业可持续发展与企业社会责任[J].重庆邮电学院学报(社会科学版),2004
[47]朱瑞雪,郭京福.社会责任与企业国际竞争力研究[J].华东经济管理,2004
[48]谭深,刘开.跨国公司的社会责任与中国社会[M].北京：社会科学文献出版社,2003
[49]刘庆雪,何仲坚.论企业社会责任与市场竞争能力关系[J].企业经济,2005
[50]朱文敏,陈小愚.企业社会责任：企业战略性公关的基点[J].当代财经,2004
[51]马力.西方社会责任实践[J].企业管理,2005
[52]卢涛.企业社会责任的经济学分析[D].重庆大学,2006
[53]迈克尔·波特(美).竞争优势[M].北京：华夏出版社,1997,
[54]李立清,李燕凌著.企业社会责任研究[M].北京：人民出版社,2005,
[55]卢代富.企业社会责任的经济学与法学分析[M].北京：法律出版社,2002
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