论企业的社会责任

随着经济社会的快速发展,现代的商法理论突破了传统的以企业自身利益最大化作为企业的本质和唯一目标的观念,逐步构建起企业社会责任理念.本文从企业社会责任的缘起、理论基础以及我国有关企业社会责任的法律规定等角度对企业社会责任进行探讨,并对我国企业社会责任制度的完善提出明确企业的社会责任的内涵、构建企业承担社会责任的义务责任体系、完善企业不履行社会责任的制裁机制、完善企业社会责任履行的监督机制等四个方面的意见.     

论企业可持续发展之道——践行企业社会责任

随着经济发展,企业社会责任越来越受到关注,企业社会责任成为企业可持续发展过程中必须面对的问题.本文通过分析企业对利益相关者的责任,提出了企业可持续发展的有关建议,认为中国企业履行社会责任任重道远.     

惠州市企业社会责任现状调查与分析

随着经济全球化的推进,企业社会责任运动成为国际化潮流,通过发达国家跨国公司采购活动传至我国,对我国企业产生深远影响。文章在对惠州市企业社会责任状况调查的基础上,从企业对社会责任的认识、与利益相关方的关系、企业社会治理机构建设、社会责任报告的发布等方面进行分析研究,找出现阶段企业履行社会责任存在的问题,提出树立正确的企业社会责任观,营造推进企业社会责任的氛围,建立符合我国国情的企业社会责任评价体系的对策。     

浅论企业施行社会责任控制的重要性

企业的发展壮大需要社会的支持,因此企业理当积极承担社会责任。但就目前的社会灾害事故现状,企业社会责任缺失问题依然严重。文章通过目前发生的一系列重大的社会灾害责任事故,阐述了我国企业施行社会责任控制的重要性,提出了加强企业社会责任控制的措施。     

从企业价值观角度完善企业社会责任

随着社会的发展进步,企业社会责任问题已经逐渐成为学术界研究的重要内容,同时也成为构建企业与社会和谐关系的基础。本文分析了企业价值观与企业承担社会责任的关系,阐述了企业承担社会责任的必要性。并从从企业价值观入手提出完善企业社会责任的方法。     

施沃伦论企业社会责任

施沃伦通过对自觉资本主义时代的反思与展望,以反思人生意义作为企业社会责任的逻辑起点,以社会整体有机论为企业社会责任的哲学基础,以全球主义为企业社会责任的价值观,提出了合作、共创的企业社会责任的伦理精神。     

从企业价值观角度完善企业社会责任

随着社会的发展进步,企业社会责任问题已经逐渐成为学术界研究的重要内容,同时也成为构建企业与社会和谐关系的基础.本文分析了企业价值观与企业承担社会责任的关系,阐述了企业承担社会责任的必要性.并从从企业价值观入手提出完善企业社会责任的方法.     

从抗震救灾来看我国企业社会责任构建的重要性

近几年来,企业的社会责任问题日益引起人们的关注。特别是随着企业在社会经济生活中扮演了越来越重要的角色,以及利益相关者理论的发展,社会要求企业承担更多责任的呼声越来越高。有鉴于此,本文在对企业社会责任的基本内涵进行界定的基础上,分析了现代企业承担社会责任的必要性,指出我国企业社会责任的缺失,并就现代企业如何承担社会责任提出了一些建议。     

论企业属性与企业社会责任结构

企业社会责任既是一个经济命题，又是一个政治命题，它不仅关系到企业的使命和目标定位，而且涉及到企业的发展战略和竞争优势，更关系到社会的和谐发展。企业社会责任结构与内容由企业的经济性和社会性决定。由企业属性切入提出的企业社会责任在一定程度上解决了西方流行的古典的企业社会责任观、基于契约的企业社会责任观、承担全面责任的企业社会责任观的局限性。     

企业社会责任的法律规制

企业承担社会责任不仅是一个道德问题,更多的是一个法律问题。论文分析了我国企业社会责任的法律规制现状及存在的问题,提出了完善企业社会责任的法律规制建议,对于企业较好履行社会责任,构建和谐社会有一定的政策意义。     

从共同体到国家:论现代国家的伦理精神及教育责任

自制度化教育产生以来,教育一直都是国家需要承担的一种公共责任。至近现代,国家是否应当承担教育责任、在多大程度上承担教育责任,以及承担什么样的教育责任,成为富有争议的问题。在现代化进程中,国家肩负了越来越多的教育职能,但对个体的伦理教化责任却不断式微。尽管现代国家的伦理精神在逐渐减弱,但国家对个体的伦理教化依然应当是其基本的教育责任。就教育来说,不丧失对国家共同体的道德想象,并以此来塑造现代国家的伦理精神,是现代教育不可或缺的。就国家而言,对个体的伦理教化之责应建立在追求民主和社会正义的价值之上,这是现代国家承担教育责任的道德合法性所在。     

Attribution of causal and moral responsibility to victims of father-daughter incest: An exploratory examination of five factors

This study was designed to assess the extent to which victim characteristics, assault characteristics, and respondents' sex would affect attributions of causal and moral responsibility to an incest victim. The victim was either a 7- or 15-year-old child who responded in either a passive or resisting manner. The incestuous abuse involved either sexual intercourse or fondling, and either high or low levels of coercion. The subjects were undergraduate students (male = 240; female = 240) who responded to a vignette describing a sexual interaction between a father and daughter. The results indicate that significantly more causal and moral responsibility was attributed to the victim in cases where the victim responded passively. A breakdown of the significant form of responsibility x victim age x coerciveness interaction revealed a significant main effect for form of responsibility; significantly more causal (as opposed to moral) responsibility was attributed to the victim. The simple main effects for victim age were significant in all cases except for the moral responsibility, high coercion condition; and the simple main effects for coercion were significant in all cases except for the moral responsibility, 7-year-old victim condition. These findings are discussed in terms of their implications for public education and future research.     

Attributing responsibility for child maltreatment when domestic violence is present

OBJECTIVE: The purpose of this study was to examine factors that influence how child welfare workers attribute responsibility for child maltreatment and child safety in cases involving domestic violence. METHODS: The study used a factorial survey approach, combining elements of survey research with an experimental design. Case vignettes were constructed by randomly assigning characteristics to vignettes believed to be related to assessments about responsibility for child maltreatment. Public child welfare workers were systematically sampled and asked to rate vignettes on male and female caregivers' responsibility for child maltreatment and concerns for safety. RESULTS: The presence of domestic violence significantly affected workers' assessments of the attribution of responsibility and concern for child safety, more so than variables related to child maltreatment. Responsibility for exposing a child to domestic violence differed for males and females, with more factors explaining female responsibility. Substance use by either caregiver was significant in attributing responsibility for physical harm, not watching the child closely enough, and concern for child safety, but not for exposure to domestic violence. CONCLUSIONS: Domestic violence appeared to heighten workers' assessments of responsibility for child maltreatment and concerns about child safety, taking precedence over the characteristics of the child maltreatment itself. Battering tends to work against the domestic violence victim in terms of the attribution of responsibility. A greater number of factors affect female responsibility for exposing a child to domestic violence than male responsibility, even though in every case the male was the designated domestic violence batterer.     

试论高校经济责任审计的风险防范

随着高校参与经济生活广度与深度的加大,高校经济责任审计工作在保障高校良好的经济秩序发展方面起着不可替代的作用.但由于经济责任审计工作的复杂性,也增大了此项工作的风险性.文章结合作者多年从事审计工作的实践经验,通过对高校经济责任审计风险的成因进行综合分析,有针对性地提出了若干防范对策措施.     

公司社会责任初探

公司社会责任理论随着各国经济的发展特别是随着经济全球化的发展越来越受到法学界的关注，在我国，研究公司社会责任，确立公司社会责任有特殊的意义。而要在实践中落实公司的社会责任则需要从多方面努力。     

当前经济责任审计中存在的问题及对策

经济责任审计作为对领导干部权利制约的有效方法，作为选拔任用干部的必要程序，作为反腐倡廉的重要举措，正日益受到高度重视。针对当前经济责任审计中存在的问题，经济责任审计工作应坚持“积极稳妥，量力而行，提高质量，防范风险”的指导原则，以进一步规范和完善经济责任审计。     

企业社会责任信息披露行为分析

全球化时代,企业社会责任日益受到关注。本文通过对社会责任信息披露现状的分析,有针对性地从企业内部与外部两个方面提出对企业社会责任信息披露架构体系进行改进的建议。以期为规范企业社会责任行为,推动和谐社会的不断向前发展尽一份绵薄之力。     

论企业履行社会责任中的政府监管

在现代市场经济中,企业社会责任成为社会各界关注的一个热点问题。由于履行社会责任产生的收益的公共产品属性,使企业不愿主动履行社会责任。因而政府监管成为必要,且必须保证企业履行社会责任的程度控制在收益大于成本的范围内。因此,政府监管可以定位在两个层次上：对于必要的低层次的社会责任可以用强制性法律规范加以规制,而对于高层次的社会责任则要运用选择性规范加以引导。     

Attributing responsibility in cases of father-daughter sexual abuse

This study examined the effects of social workers' attributions of responsibility on their strategies in cases of father-daughter sexual abuse. Social workers read three vignettes illustrating such abuse. Following each vignette, they rated the degree of responsibility they attributed to the father, mother, and daughter described in each vignette, and the likelihood that they would recommend the incarceration of the father or the placement of the daughter into foster care. The more responsibility workers attributed to the father and daughter and the less they attributed to the mother, the more likely they were to recommend the father's incarceration. The more responsibility they attributed to the father, the more likely they were to recommend that the daughter be placed into foster care.     

Reasons Not to Cheat,Academic-Integrity Responsibility,and Frequency of Cheating

The authors investigated the relations among reasons students gave for why they would not cheat in response to a cheating vignette, self-reported cheating, and the extent to which students take responsibility for promoting academic integrity. The authors surveyed 1,086 graduate and undergraduate students. Students who said they would not cheat because of punitive consequences were more likely to report that they cheated in classes and took less responsibility for promoting academic integrity. Students whose reasons related to the value of learning, personal character, and/or it being simply not right reported less cheating and took more responsibility for academic integrity. Academic-integrity responsibility correlated with less cheating. Results are discussed in terms of the effectiveness of punishment and the significance of internalizing integrity standards.