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接二连三的企业“悖德”事件,特别是金融危机后,许多学者基于利益相关者理论主张把企业社会责任纳入到公司治理范畴,进行多边共同治理。这种观点是对企业的本质、功能和公司治理本质认识模糊的结果。企业社会责任问题应从企业行为的外部效应来理解,而不能从漫无边际的社会责任问题来谈企业的社会责任,否则企业的社会责任问题会使公司治理误入歧途,会使企业经营陷入困境。在企业的社会责任问题上以新古典经济学和新制度经济学的外部性理论为公司治理的理论基础,更有说服力,也更具治理效率。在外部性理论支撑下,企业负外部效应问题的治理需要解决两个关键问题:一是要建立一个真正能使产权有效解决外部性问题的外部约束机制;二是要建立一个真正能使外部效应内部化的内部约束机制。
After a series of consecutive corporate “Xide” incidents, especially after the financial crisis, many scholars based on stakeholder theories advocated the inclusion of corporate social responsibility in corporate governance and multilateral governance. This view is the result of ambiguous understanding of the nature, function, and nature of corporate governance. The issue of corporate social responsibility should be understood from the external effects of corporate behavior, and corporate social responsibility cannot be discussed from the problem of incomplete social responsibility. Otherwise, corporate social responsibility problems can lead corporate governance to the wrong direction and cause business operations to be in trouble. On the issue of corporate social responsibility, the theory of externalities of neo-classical economics and neo-institutional economics is the theoretical basis of corporate governance. It is more persuasive and more effective in governance. Under the support of the theory of externality, the governance of corporate negative externality issues needs to address two key issues: one is to establish an external restraint mechanism that can really enable property rights to effectively solve externalities; the other is to establish a real external effect. Internalized internal constraint mechanism.