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1、企業(yè)社會責任論文：論公司治理中企業(yè)社會責任的落實【中文摘要】《公司法》第五條規(guī)定企業(yè)應(yīng)該承擔社會責任,但并未規(guī)定如何承擔社會責任,僅具有原則性質(zhì)的條款不具有可操作性,中國企業(yè)僅僅把履行社會責任當做標語和口號,無法真正在公司運作中承擔和實現(xiàn)。本文從我國企業(yè)實現(xiàn)社會責任的現(xiàn)實狀況入手,分析其弊端及實施力度的不徹底性,突出構(gòu)建新的實現(xiàn)企業(yè)社會責任機制的緊迫性。切實高效的實現(xiàn)企業(yè)社會責任的方式是通過完善公司治理結(jié)構(gòu),把企業(yè)社會責任問題貫穿于企業(yè)日常營運過程中,隨著“以董事會為中心”的公司治理模式逐漸壓倒帶有霸權(quán)性質(zhì)且低效的“以股東會為中心”的公司治理模式后,提升對
2、企業(yè)社會責任的重視程度以及執(zhí)行力都依托于董事會的結(jié)構(gòu)和功能的合理設(shè)置?；谝陨线壿嬐评?引出本文的重點和創(chuàng)新點,以董事會下設(shè)置社會責任委員會的方式實現(xiàn)企業(yè)承擔社會責任的美好愿景。借助企業(yè)社會責任委員會這種功能主義機制,對董事會商業(yè)決策進行社會責任評估,是實現(xiàn)社會責任的有效途徑?！居⑽恼縄tisstipulatedinarticlefiveofcompanylawofthePeople’sRepublicofChinathatanenterpriseshouldbearitscorporatesocialresponsibility;however,ho
3、wtobearitscorporatesocialresponsibilityisnotspecifiedinthisarticle,havingonlyprincipleandlackingoperationality.Merelyregardingbearingcorporatesocialresponsibilityasslogan,Chineseenterprisescanhardlybearandrealizecorporatesocialresponsibilityincorporategovernance.Startingwithcurren
4、tstatusoftherealizationofcorporatesocialresponsibilityofChineseenterprises,thisarticlewillanalysisitsdisadvantagesandunthoroughnessofitsimplementationwiththepurposeofemphasizingurgencyofestablishmentofnewmechanismtorealizecorporatesocialresponsibility.Furthermore,inordertopractica
5、llyandeffectivelyrealizecorporatesocialresponsibility,Chineseenterprisesshallperfecttheircorporategovernancestructures,andmaketherealizationofcorporatesocialresponsibilityrunningthroughtheirdailyoperationandmanagement,graduallychangingtheirinefficientandoverbearingcorporategoverna
6、ncestructuresinwhicheverythingwasgearedtoshareholdermeetingstoanewcorporategovernancestructureinwhicheverythingwasgearedtotheboardofdirectors,whosereasonablesettingofstructureandfunctionwillincreaseanenterprise’sattentiontoandimplementationofcorporatesocialresponsibility.Basedonth
7、eabovementionedlogicalreasoning,thisarticlewilldrawitskeypointandinnovationpointthatChineseenterprisesshallsetupcorporatesocialresponsibilitycommitteesintheirboardsofdirectortoeffectivelyimplementtheircorporatesocialresponsibility.【關(guān)鍵詞】企業(yè)社會責任公司治理董事會社會責任委員會【英文關(guān)鍵詞】corporatesocialres
8、ponsibilitycorporategovernanceboa
