CAJ | 학술논문

从利益相关者理论、企业社会责任理论和企业成长文献出发,本文基于对企业家的问卷调查,对其CSR认知、行动和管理进行评估。实证分析结果显示,中国企业家对CSR的重要性认可程度较高,且呈现出更加战略地看待CSR的趋势;企业践行CSR的方式仍较为狭窄和单一,整体上对于公共责任投入了较多人力物力;企业的责任管理落后于其责任行动,企业倾向于通过组织文化和高管领导力等隐性制度来保障CSR实施,而较少地诉诸显性制度措施（如伦理守则和培训）。同时,性别、地域、行业经验、教育程度、发展阶段对企业的CSR认知、行动和管理影响显著。
종이익상관자이론、기업사회책임이론화기업성장문헌출발,본문기우대기업가적문권조사,대기CSR인지、행동화관리진행평고。실증분석결과현시,중국기업가대CSR적중요성인가정도교고,차정현출경가전략지간대CSR적추세;기업천행CSR적방식잉교위협착화단일,정체상대우공공책임투입료교다인력물력;기업적책임관리락후우기책임행동,기업경향우통과조직문화화고관령도력등은성제도래보장CSR실시,이교소지소제현성제도조시（여윤리수칙화배훈）。동시,성별、지역、행업경험、교육정도、발전계단대기업적CSR인지、행동화관리영향현저。
This paper analyzes the CSR orientation,behavior and management based on a survey study of Chinese managers.The results show that： Chinese managers place relatively high importance on CSR and exhibit a tendency of regarding CSR strategically;businesses involve themselves in socially responsible activities in a sketchy way,restricted mainly to philanthropic events;CSR management lags behind CSR perception and behavior,which means that enterprises tend to turn to implicit means to ensure CSR implementation rather than explicit means such as code of ethics and training.Meanwhile,sex,region,industry experience,education and stage of growth significantly influence the CSR orientation,behavior and management of Chinese enterprises.