CAJ | 학술논문

以背景依赖理论为基础，通过规范研究的方式从中美比较的独特视角，探讨中美文化与社会背景的差异及其对企业社会责任的影响。研究表明，美国个人主义价值观对个人权利的尊崇，对政府权力集中的警惕，使美国形成了“大社会———小政府”的社会结构，高度发达的非政府组织、独立自由的新闻媒体、自主维权的社会公众，这些都构成了对企业生死攸关的社会责任社会压力机制。而中国集体主义价值观对整体价值的强调，对政府干预的路径依赖，使中国形成了“强政府———弱社会”的社会结构，非政府组织的弱小幼稚、新闻媒体监督功能的不足、公众社会责任意识的淡薄，这些都导致了企业社会责任社会压力机制的缺失，加剧了企业的社会责任问题。
이배경의뢰이론위기출，통과규범연구적방식종중미비교적독특시각，탐토중미문화여사회배경적차이급기대기업사회책임적영향。연구표명，미국개인주의개치관대개인권리적존숭，대정부권력집중적경척，사미국형성료“대사회———소정부”적사회결구，고도발체적비정부조직、독립자유적신문매체、자주유권적사회공음，저사도구성료대기업생사유관적사회책임사회압력궤제。이중국집체주의개치관대정체개치적강조，대정부간예적로경의뢰，사중국형성료“강정부———약사회”적사회결구，비정부조직적약소유치、신문매체감독공능적불족、공음사회책임의식적담박，저사도도치료기업사회책임사회압력궤제적결실，가극료기업적사회책임문제。
Based on the Context Dependency Theory, taking the normative research method, culture and social background differences between China and the United States and its impacts on corporate social responsibility is discussed from the unique perspective of the comparative analysis of China and the United States. The study shows that American individualism values ’ respect for individual rights, wary of the government ’ s power concentration, helps the United States form the social structure of a "big society and small government". Highly developed non-governmental organizations, independent and free news media, and autonomously protecting own rights on the public constitute the social pressure mechanism of the vital corporate social responsibility. China’ s collectivism values emphasize the overall value and ignores individual rights, and it makes China a " strong government and weak society". The underdevelopment of non government organization, the deficiency in the supervision function of news media, the weakness of the public social responsibility consciousness lead to the lack of social pressure mechanism for corporate social responsibility and exacerbate the corporate social irresponsibility.