論利益相關(guān)者對(duì)重整企業(yè)的社會(huì)責(zé)任

法律論文編號(hào):FG005  包括:開(kāi)題報(bào)告,中英文摘要,論文,目錄,文獻(xiàn)綜述,任務(wù)書(shū),答辯,中期檢查表,等    論文字?jǐn)?shù):12211,頁(yè)數(shù):16         

目        錄
摘  要………………………………………………………………………………I
ABSTRACT……………………………………………………………………………II
引  言………………………………………………………………………………1
一、社會(huì)責(zé)任理論概述……………………………………………………………2
（一）傳統(tǒng)社會(huì)責(zé)任理論………………………………………………………2
（二）傳統(tǒng)社會(huì)責(zé)任理論的發(fā)展………………………………………………2
（三）現(xiàn)代社會(huì)責(zé)任理論概念及基本內(nèi)容……………………………………3
（四）現(xiàn)代社會(huì)責(zé)任理論本質(zhì)要求及責(zé)任分布………………………………4
二、破產(chǎn)重整制度下的企業(yè)狀態(tài)…………………………………………………5
（一）破產(chǎn)重整的概念及基本特征……………………………………………5
（二）破產(chǎn)重整下的企業(yè)狀態(tài)及重整必要性…………………………………5
三、重整企業(yè)與相關(guān)者……………………………………………………………6
（一）概念及意義………………………………………………………………6
（二）企業(yè)與利益相關(guān)者之間的關(guān)系…………………………………………7
四、利益相關(guān)者對(duì)重整企業(yè)的社會(huì)責(zé)任…………………………………………7
（一）利益相關(guān)者之責(zé)任分布…………………………………………………8
1．債權(quán)人責(zé)任分布…………………………………………………………8
2．職工責(zé)任分布……………………………………………………………8
3．與企業(yè)發(fā)生關(guān)聯(lián)的其他人士責(zé)任分布…………………………………8
4．政府責(zé)任分布……………………………………………………………9
（二）利益相關(guān)者責(zé)任之合理性判斷…………………………………………9
（三）利益相關(guān)者責(zé)任之必要性判斷…………………………………………10
結(jié)  論………………………………………………………………………………11
參考文獻(xiàn)……………………………………………………………………………12
致  謝………………………………………………………………………………13

摘     要
傳統(tǒng)社會(huì)責(zé)任理論認(rèn)為：公司經(jīng)理是股東的代理人，決策應(yīng)代表股東的利益，應(yīng)對(duì)社會(huì)只負(fù)有“有效地生產(chǎn)產(chǎn)品和服務(wù)”的經(jīng)濟(jì)責(zé)任，也就是說(shuō)公司只負(fù)有經(jīng)濟(jì)責(zé)任。而關(guān)注社會(huì)問(wèn)題是政府和非營(yíng)利組織的責(zé)任。
隨著經(jīng)濟(jì)的發(fā)展，現(xiàn)代企業(yè)社會(huì)責(zé)任已經(jīng)發(fā)生變化，指企業(yè)在追求利潤(rùn)最大化的同時(shí)或經(jīng)營(yíng)過(guò)程中，對(duì)社會(huì)應(yīng)承擔(dān)的責(zé)任或?qū)ι鐣?huì)應(yīng)盡義務(wù)，最終實(shí)現(xiàn)企業(yè)的可持續(xù)發(fā)展。這實(shí)際上是企業(yè)對(duì)社會(huì)的一種承諾。現(xiàn)代社會(huì)責(zé)任理論下的社會(huì)責(zé)任，一方面，要求擔(dān)負(fù)社會(huì)責(zé)任的主體對(duì)其客體表示出權(quán)利義務(wù)，另一方面也同時(shí)要求著社會(huì)責(zé)任客體對(duì)于主體表示出相應(yīng)的權(quán)利義務(wù)。
本文所探討的重點(diǎn)，是破產(chǎn)重整制度下，企業(yè)及其利益相關(guān)者怎樣在現(xiàn)代社會(huì)責(zé)任理論的引導(dǎo)下，確認(rèn)和履行自身的社會(huì)責(zé)任，以保證危機(jī)企業(yè)的破產(chǎn)重整程序能夠順利進(jìn)行。
在危機(jī)企業(yè)的重整過(guò)程中，《企業(yè)破產(chǎn)法》在充分保障利益相關(guān)者權(quán)益的同時(shí)，也要求利益相關(guān)者對(duì)于重整企業(yè)肩負(fù)起必要的社會(huì)責(zé)任。這一方面，符合社會(huì)經(jīng)濟(jì)發(fā)展的方向并帶有科學(xué)合理性，另一方面，也是《企業(yè)破產(chǎn)法》關(guān)于重整制度的法的精神的根本體現(xiàn)。雖然從實(shí)踐上看，《企業(yè)破產(chǎn)法》之重整制度、尤其是對(duì)于利益相關(guān)者責(zé)任的劃分還有很多不明晰的地方，但它所反映出的觀念是與當(dāng)今企業(yè)治理的發(fā)展方向暗和的。這種觀念，在國(guó)有企業(yè)不斷改革的今天，尤其是在我國(guó)的市場(chǎng)經(jīng)濟(jì)不斷建立和完善的階段，有著極為重要的現(xiàn)實(shí)意義。
關(guān)鍵詞：企業(yè)社會(huì)責(zé)任  破產(chǎn)重整制度  重整企業(yè)  利益相關(guān)者

ABSTRACT
The traditional social responsibility theory believes that managers served as the representative of the stakeholders in a company and their decision-making should represent the interests of the stakeholders. That is to say, companies should only have the economic responsibility to "effectively produce goods and services" and nothing is concerned about social issues. Government and non-profit organizations should take the social responsibility.
With the rapid growth of economy, corporate social responsibility has modernized itself. It is explained as enterprises’ unshirkable responsibility or obligation to society while pursuing the maximum profit. It enables the sustainable development of enterprises and it is also enterprises’ commitment to the society. The modern social responsibility theory, on the one hand, is the rights and obligations of enterprises; on the other hand, it also requested the corresponding rights and obligations of the corporate social responsibility object.
This thesis focuses on how enterprises and their stakeholders fulfil their social responsibilities to ensure the smooth bankruptcy reorganization under the guidance of modern corporate social responsibility theory and bankruptcy restructuring system.
During the restructuring process of crisis corporate, "The Enterprise Bankruptcy Law" asked stakeholders to undertake the necessary restructuring of corporate social responsibility when fully protect their rights and interests. It represents the direction of socio-economic development, scientific rationality and also the spirit of “The Enterprise Bankruptcy Law ". Although in practice, "The Enterprise Bankruptcy Law” has no clear delineation on reforming the system, especially stakeholders’ responsibility, but it reflects many updated ideas that go with today's corporate governance and direction of development. This concept of reform has a very important practical significance in the continuing state-owned enterprises restructuring and especially in China's market economy perfecting.
Key Words: Social Responsibility   Bankruptcy Restructuring System   Bankruptcy Restructuring Enterprise   Stakeholder