CAJ | 학술논문

企业社会责任是指企业按照道德规范经营，在为经济发展做贡献的同时改善员工的生活质量，帮助实现所处社区甚至整个社会和环境的整体质量改善。结合目前实际应用，设计了一套简洁有效的企业社会责任的评价指标体系，该指标体系包含社会广泛关注的6个一级指标和30个二级指标，并对大连市200家企业进行了社会责任状况分析调查，国有企业的社会责任状况明显好于外资及私营企业，盈利能力差企业的社会责任状况明显低于盈利能力较好企业的社会责任状况。在“员工权益”这个指标上，很多企业并没有在员工加班时间支付额外工资。企业承担社会责任带来的竞争优势有员工忠诚、客户信任满意以及提升企业品牌等。在强化企业社会责任上要培养企业管理者的道德意识、加强政府引导和法律监管、公民监督以及培养企业家慈善捐助的热情等。
기업사회책임시지기업안조도덕규범경영，재위경제발전주공헌적동시개선원공적생활질량，방조실현소처사구심지정개사회화배경적정체질량개선。결합목전실제응용，설계료일투간길유효적기업사회책임적평개지표체계，해지표체계포함사회엄범관주적6개일급지표화30개이급지표，병대대련시200가기업진행료사회책임상황분석조사，국유기업적사회책임상황명현호우외자급사영기업，영리능력차기업적사회책임상황명현저우영리능력교호기업적사회책임상황。재“원공권익”저개지표상，흔다기업병몰유재원공가반시간지부액외공자。기업승담사회책임대래적경쟁우세유원공충성、객호신임만의이급제승기업품패등。재강화기업사회책임상요배양기업관리자적도덕의식、가강정부인도화법률감관、공민감독이급배양기업가자선연조적열정등。
Corporate social responsibility refers to operating a business in a manner that complies with moral regulations, contributes both to social progress and living qualities of employees, and to improving the quality of community, environment and whole society. The author, according to practical situations, designed a concise and effective index system to evaluate corporate social responsibility, including widely -concerned 6 first grade indexes and 3 second grade indexes. After investigating 200 corporations with the system, the paper got a conclusion： state- owned enterprises burden more social responsibility than foreign and private enterprises, and the responsibility of corporations with low profitability is obviously lower than that of enterprises with better profitability. In the “employees＇rights” index, many corporations pay no wages for extra working time. Taking more responsibility for society, enterprises can win more loyalty of employees, customer satisfaction and brand effect. In addition, the author holds corporations in strengthening their responsibility should foster managers’ ethics, government should enhance leading role and promote the supervisions of laws and citizens over corporations, and encourage entrepreneurs to devote themselves into philanthropies.