基于价值创新驱动的企业社会责任及核心竞争力联动效应与提升路径研究被引量：11

Research on Internal Relationship of Enterprise Social Responsibility,Value Innovation and Core Competence

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摘要伴随着社会经济环境的不断变化及商业伦理学理论与实务的持续发展,关于企业社会责任观念演化、践行效果及积极管理问题一直是推进我国企业社会责任理论与实务发展的热点话题,对企业高管层理性透析与精准把握转型期其社会责任本质内涵、价值创新和核心竞争力之间的联动关系,优化微观运营机制与提高管理效能目标等问题有重要实践意义。论文从企业商业伦理视角,多层次、多视角、多维度探究基于价值创新驱动的企业社会责任和核心竞争力之间的内在联系和互动效应,并对构建三者间商业伦理运营体系框架提出转型升级的思路,以期为我国企业社会责任理论体系的逐步完善提供充分的智力支持。 After nearly three decades of China＇s social economy rapid development environment,the influence of their own rich experience of enterprise ethics and promote new progress in the study of theory,practice of Chinese corporate social responsibility concept,and its active management problem has always been a hot topic in the social responsibility theory and practice to explore,but how can enterprise assets control people should understanding in the current transition economy under the background of enterprise reflection to the connotation of the social responsibility and corporate value innovation and the subtle relationship between the core competitiveness from the perspective of the dynamic relation of business ethics clear and rational perspective and,to select optimized productive enterprise micro operation mechanism,expand enterprise value innovation path and form a unique core competitive ability,sustainable development path for indeed it is still a important topic worth stakeholders are dis-cussed. In this paper,author explores and multi-dimensional analysis the internal relations between corporate social responsibility,value innovation and core competence from multiple points of view of the interactive effect those factors,and promote the construction of the orderly between operating system put forward some ideas,in order to help perfect and its healthy development for our country enterprise society responsibility theory.

作者叶陈云叶陈毅张凤元 Ye Chenyun;Ye Chenyi;Zhang Fengyuan(School of Accounting, Harbin University of Commerce, Harbin 150028, China;School of Accounting, Hebei GEO University, Shijiazhuang 050031, China)

机构地区哈尔滨商业大学会计学院河北地质大学会计学院

出处《当代经济管理》 CSSCI 北大核心 2018年第6期29-36,共8页 Contemporary Economic Management

基金国家社会科学基金重点项目<国家治理国家审计制度与预防惩治腐败体系创新研究>(13AZD002) 黑龙江省哲学社会科学研究规划项目<五大理念企业社会责任信息披露规制与可持续发展研究>(17GLD171) 黑龙江省经济社会发展重点课题<优化发展环境背景下加强审计监督的对策研究>(17037)和大信审计教育研究基金

关键词社会责任价值创新核心竞争力可持续发展 social responsibility value innovation core competitiveness sustainable development

分类号 F270 [经济管理—企业管理]

作者简介叶陈云（1969-），男，湖北蕲春人，哈尔滨商业大学会计学院副教授，主要从事企业社会责任价值评价理论与方法、企业审计监督及风险控制创新研究；;叶陈毅（1965-），男，湖北蕲春人，河北地质大学会计学院教授，主要从事企业社会责任与信用治理研究；;张凤元（1974-），河南商丘人，哈尔滨商业大学会计学院副教授，研究方向：企业公司治理、审计理论与实务。