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企业目标与社会责任
引用本文:王春香,张志强. 企业目标与社会责任[J]. 大连大学学报, 2006, 27(1): 80-84
作者姓名:王春香  张志强
作者单位:1. 中国人民大学,继续教育学院,北京,100872
2. 中国人民大学商学院,北京,100872
摘    要:企业目标传统上是利润最大化,现在则转变为价值最大化。同样一个不可忽视的趋势是人们会更多地从社会责任角度评价企业。肩负起必要的社会责任成为企业追求价值增值的前提条件。遵循这样的原则,企业和社会将会从经济发展中共同获益。有若干种力量可以约束企业更好地承担社会责任;同时,企业也应该更为主动地承担社会责任。

关 键 词:利润最大化  价值最大化  股东  债权人  企业社会责任
文章编号:1008-2395(2006)01-0080-05
收稿时间:2005-12-10
修稿时间:2005-12-10

Objectives and social responsibilities of business
WANG Chun-xiang,ZHANG Zhi-qiang. Objectives and social responsibilities of business[J]. Journal of Dalian University, 2006, 27(1): 80-84
Authors:WANG Chun-xiang  ZHANG Zhi-qiang
Abstract:The business objective,which has traditionally been profits maximization,is transferred into value maximization.Another inneglectable trend is that our society evaluates business more and more from the point of social responsibilities.Carrying out the necessary social responsibilities should be the preconditions for businesses to pursue their value goals.Conforming to this rule,both business and society can benefit from the economic development.Many forces regulated businesses to shoulder their social responsibility.At the meantime,businesses should undertake social responsibilities more actively.
Keywords:profits-maximization  value-maximization  shareholder  creditor  business' social responsibility
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