技术经济与管理研究
技術經濟與管理研究
기술경제여관리연구
TECHNOECONOMICS & MANAGEMENT RESEARCH
2015年
5期
55-58
,共4页
企业公民行为%企业社会责任%跨国公司%公司治理
企業公民行為%企業社會責任%跨國公司%公司治理
기업공민행위%기업사회책임%과국공사%공사치리
Corporate citizenship behavior%Corporate social responsibility%Multi-national companies%Corporate governance
企业公民行为是企业社会责任在理论与实践的继承与发展，其相关理念逐渐被认可并成为一个发展趋势。随着国外跨国公司不断进入中国市场和快速发展，在华跨国公司承担企业社会责任出现了主体缺位的现象。文章通过阐释跨国公司企业公民行为的内涵，即公司股东及高层管理者等在公司治理过程中表现出企业公民的权利与义务行为，并对企业公民经济行为、企业公民社会行为、企业公民道德行为与企业公民自然行为4个一级指标及相关二级指标、衡量指标的内涵进行详细阐述；最终从4个一级指标、10个二级指标与32个衡量指标来构建跨国公司企业公民行为评价指标体系，以此规范在华跨国公司治理行为，促进在华跨国公司发挥更大的经济社会等效益与价值。
企業公民行為是企業社會責任在理論與實踐的繼承與髮展，其相關理唸逐漸被認可併成為一箇髮展趨勢。隨著國外跨國公司不斷進入中國市場和快速髮展，在華跨國公司承擔企業社會責任齣現瞭主體缺位的現象。文章通過闡釋跨國公司企業公民行為的內涵，即公司股東及高層管理者等在公司治理過程中錶現齣企業公民的權利與義務行為，併對企業公民經濟行為、企業公民社會行為、企業公民道德行為與企業公民自然行為4箇一級指標及相關二級指標、衡量指標的內涵進行詳細闡述；最終從4箇一級指標、10箇二級指標與32箇衡量指標來構建跨國公司企業公民行為評價指標體繫，以此規範在華跨國公司治理行為，促進在華跨國公司髮揮更大的經濟社會等效益與價值。
기업공민행위시기업사회책임재이론여실천적계승여발전，기상관이념축점피인가병성위일개발전추세。수착국외과국공사불단진입중국시장화쾌속발전，재화과국공사승담기업사회책임출현료주체결위적현상。문장통과천석과국공사기업공민행위적내함，즉공사고동급고층관리자등재공사치리과정중표현출기업공민적권리여의무행위，병대기업공민경제행위、기업공민사회행위、기업공민도덕행위여기업공민자연행위4개일급지표급상관이급지표、형량지표적내함진행상세천술；최종종4개일급지표、10개이급지표여32개형량지표래구건과국공사기업공민행위평개지표체계，이차규범재화과국공사치리행위，촉진재화과국공사발휘경대적경제사회등효익여개치。
Corporate citizenship behavior is the succession and development of the corporate social responsibility in the theory and practice, and the related concept has been recognized gradually, and become a trend of development. With the entering of foreign multi-national companies in Chinese market and its rapid development, the multi-national corporations emerged the subject vacancy when taking corporate social responsibility as the company run in China. This paper explains the connotation of corporate citizenship behavior in the multinational enterprise, which is the rights and obligations of corporate citizenship behavior of the company's shareholders and top managers during the process when they managing a company. And it also illustrates the connotation of the four level indicators and secondary indicators and metrics, such as the corporate citizen behavior in terms of economic, society, moral and nature. Finally, the paper builds the evaluation index system of multi-national enterprise citizen behavior from four first-level indicators, ten secondary indicators and thirty-two measures, and uses it to regulate the governance behavior of multinational corporations which run in China, and promotes the multinational corporations to play a greater economic benefits and social values, etc.
