摘要
对于公司治理与企业社会责任的融合这一颇具争议的话题,本文从理论溯源入手,指出现代企业的诞生是公司治理与企业社会责任共有的理论源头,责任概念是二者共有的理论内核,并对公司治理与企业社会责任在发展中出现的分流现象进行了分析。当前社会环境的变革与经济发展模式的变迁改变了二者分流发展的趋势,为二者的融合提供了外部条件,而二者共有的理论内核又为这一融合提供了内在必然性。
The corporate governance and corporate social responsibility are two important debatable topics.This article traces to the origin of the corporate governance and CSR,points out that the born of modern corporate is the same origin of the corporate governance and CSR,and the 'responsibility' is the same core.This article also analyze the distributaries of the corporate governance and CSR.Because of the change of social environment and economic pattern and the same theoretic core,the syncretism of corporate governance and CSR is aninexorable trend.
出处
《会计研究》
CSSCI
北大核心
2010年第6期32-36,共5页
Accounting Research
基金
教育部研究生培养创新计划项目"南京大学国际化会计学博士生项目(IAPHD)"资助
