CAJ | 학술논문

基于利益相关者理论，企业的各个相关者都向企业投入了一定专用性资源，各相关者应按投入资源的比例共享企业的收益，并共同享有企业的治理权。企业社会责任的本质就是企业的各个利益相关者之间的利益分配关系和与之相联系的企业治理权配置关系。企业承担社会责任实际上就是在各利益相关者之间恰当分配企业的治理权，进而确保企业建立合适的社会责任体系来对各相关者承担相应的责任和义务，并且向各相关者履行这些责任和义务的代价占整个企业收益分配的比例，应与各相关者向企业投入的专用性资源的价值比例基本一致。只有企业的各个利益相关者分享了合适的企业治理权，才能确保企业对其履行相应的社会责任。
기우이익상관자이론，기업적각개상관자도향기업투입료일정전용성자원，각상관자응안투입자원적비례공향기업적수익，병공동향유기업적치리권。기업사회책임적본질취시기업적각개이익상관자지간적이익분배관계화여지상련계적기업치리권배치관계。기업승담사회책임실제상취시재각이익상관자지간흡당분배기업적치리권，진이학보기업건립합괄적사회책임체계래대각상관자승담상응적책임화의무，병차향각상관자리행저사책임화의무적대개점정개기업수익분배적비례，응여각상관자향기업투입적전용성자원적개치비례기본일치。지유기업적각개이익상관자분향료합괄적기업치리권，재능학보기업대기리행상응적사회책임。
Based on stakeholder theory, all kinds of stakeholders of one corporation have invested certain specific resources in that corporation. Therefore they should share the corporate benefit in proportion according to their invested resources and share the right of governing the corporation as well. The nature of corporate social responsibility （CSR） is a corporate benefit sharing mechanism among stakeholders as well as the corporate governing right sharing mechanism. In fact, to fulfill the CSR for one corporation is to entitle each stakeholder a suitable position in the corporate governance so as to ensure that the corporation will organize a good CSR system to take responsibility for each stakeholder. And the cost ratio of fulfilling the CSR to each stakeholder by the corporation in the total corporate benefit shall be in line with the participation of the value of his invested specific resources in the corporation. Only when stakeholders share a suitable right in the corporate governing structure, will the CSR fulfillment by the corporation be ensured.