摘 要
隨著生產要素全球化，企業已成為社會經濟中最基本的市場主體和最重要的經濟力量，企業在社會中扮演的角色越來越重要。但企業與社會其他關系主體之間的關系卻不容樂觀，企業在創造巨大財富的同時，出現了諸多嚴重損害消費者、侵害員工權益，虛假信息披露，污染環境的事件。沉重的社會代價以及巨大社會成本的付出使企業與股東之外的利益相關者的關系不斷惡化，同時也影響了企業自身健康、快速的發展。傳統經濟理論即“股東中心主義”（Central Shareholder，簡稱CS）受到越來越多的質疑，“企業社會責任”（Corporate social responsibility，簡稱CSR）理論由此取得了越來越大的話語權。
那么什么是企業的社會責任？在法經濟學視野下企業社會責任存在的合理性基礎是什么？企業社會責任的研究對我國企業社會責任的發展有何借鑒作用？本文將在梳理前人相關理論并予以反思的基礎上，采用法經濟學的研究方法對上述問題進行回答。文章第一部分，首先通過對相關文獻的總結，勾勒出企業社會責任的緣起并且以國外相關研究為基礎總結企業社會責任的發展。文章第二部分，對企業社會責任作出法經濟學視野下的分析。首先，研究了國內外學者對于企業社會責任的界定的分歧，并在總結已有定義的基礎上提出了自己的見解；其次，運用法經濟學的分析方法基于交易費用理論以及企業與非股東利益相關者之間的博弈闡述企業社會責任的正當性。文章第三部分，運用“成本——收益”的分析方法得出企業社會責任法律規制的必要性，并對我國企業社會責任的相關立法進行了總結.最后結合我國實際情況對我國關于企業社會責任的建設進行實踐探索。
關鍵詞：企業，企業社會責任，法經濟學
Research On Corporate social responsibility
---A law and Economics Explanation
Abstract
With the globalization of production factors, enterprise has become the most basic market power and the most important economic strength in social economy, which also plays an increasingly important role in our society. However, the relationship between enterprise and other social relations is not optimistic, while enterprise creating huge wealth, there is also a lot of serious events turned up, such as the phenomena of again sting the interests of consumers, false information disclosure, environmental pollution and so on. Heavy social costs as well as enormous social costs paying led to deterioration of the relationship between enterprise and other non-shareholder benefit counterparts, and at the same time affected the healthy and rapid development of enterprise itself. Central Shareholder -the traditional economic theory is more and more questioned, and the theory of "corporate social responsibility" has been made more and more right to speak.
So what is corporate social responsibility? What is the foundation of the rationality of its existence from the Law and Economics point of view ? On the basis of combing and analyzed related theories of predecessors, this paper will solve those problems with law and economics research methods. In the first part of this paper, by summarizing related literatures, this paper made an outline of the origin of enterprise community responsibility, and summarized the development of enterprise community responsibility on the basis of related research abroad. In the second part, analyzed enterprise community responsibility frome the law and economic point of view. Firstly, studied the difference of defying enterprise socialy responsibility between domestic and foreign scholars, and proposed the author’s own opinion on the basis of summaring those definitions; secondly, elaborated the enterprise community responsibility’s validity with law and economic theory based on the transaction cost theory and the modus operandi between the enterprise and non-shareholder benefit counterparts. In the third part of this article, obtained the necessity of the rules and regulations of enterprise community responsibility on the basis of “cost - - income” method, and summaried the related legislations of enterprise community responsibility in our country. finally ,carried on practive exploration to the enterprise community responsibility construction of our country on our country’s actual situation
Key words: Enterprise, corporate social responsibility, Law and Economics
