摘要
经济发展模式的变化和社会公众对企业社会责任履行的需求不断加强,使得公司治理必须更多地关注于社会责任问题。文章通过对理论的分析,发现利益相关者是连接二者之间的纽带。由此从利益相关者的角度出发,分析了现阶段约束性企业社会责任下公司治理的提升方向和自发性社会责任下的公司治理避重就轻现象,并提出了改善的建议。
The changes in the economic development patterns and the needs of the public for fulfilling corporate social responsibility have been continuously strengthened,which result in high attention of corporation governance on social responsibilities.Through the analysis of the theory,the article found that stakeholders are the link between corporation governance and social responsibilities.From the perspective of stakeholders,the author made the analysis on the promotion direction of corporation governance under the restrictive corporate social responsibility and the occurrences of avoiding the crucial point problem while governing corporation under spontaneous social responsibility,and put forward suggestions for improvement.
作者
张晓风
Zhang Xiaofeng(China Railway First Survey and Design Institute Group Co.Ltd.,Xi'an Shaanxi 710000,China)
出处
《铁道建筑技术》
2019年第1期138-141,共4页
Railway Construction Technology
关键词
公司治理
企业社会责任
利益相关者
影响研究
corporation governance
corporate social responsibility
stakeholder
research on influence
作者简介
张晓风(1967-),女,高级会计师,主要从事企业财务战略管理方面的工作;E-mail:503051175@qq.com.
