CAJ | 학술논문

学界对企业为什么承担社会责任存在多种解读，但并未形成有效的逻辑视图。文章运用新经济社会学中的制度同构理论和交易成本理论，揭示企业社会责任与企业交易转型的关系，从而对企业为什么承担社会责任提出一个新的理论解释。所得出的结论是：制度同构力中的强制性同构力、模仿性同构力和规范性同构力激发并唤醒了企业的社会责任行为；企业对利益相关者的社会责任行为从本质上说是对人力资本和社会资本的投资，这种投资增强了人力资本和社会资本的专用性，降低交易成本，从而使企业由短期市场交易转向关系型交易；在交易转型的过程中，企业家伦理准则起着重要推动作用。
학계대기업위십요승담사회책임존재다충해독，단병미형성유효적라집시도。문장운용신경제사회학중적제도동구이론화교역성본이론，게시기업사회책임여기업교역전형적관계，종이대기업위십요승담사회책임제출일개신적이론해석。소득출적결론시：제도동구력중적강제성동구력、모방성동구력화규범성동구력격발병환성료기업적사회책임행위；기업대이익상관자적사회책임행위종본질상설시대인력자본화사회자본적투자，저충투자증강료인력자본화사회자본적전용성，강저교역성본，종이사기업유단기시장교역전향관계형교역；재교역전형적과정중，기업가윤리준칙기착중요추동작용。
There are various explanations for why corporations behave in social responsible way, however, they haven＇ t formed a logically - connected view. The paper seeks to use institutional isomorphism theory and transactional cost theory to uncover the relationship between corporate social responsibility （CSR） and the transactional transformation and give a new theoretical explanation for why corporations behave in social responsible way. It concludes that it is the coercive isomorphism, mimetic process and normative pressure that provoke the corporate social responsible behavior and lead to the transactional transformation of the corporation. The corporate social behavior is a form of capital investment to stakeholders. The accumulation of the specificity of human capital and social capital has increased the corporate ability to capture the scarce resource and reduce the transactional cost, which will make corporation switch to relationship- based transactional form. In this process, business ethical criteria play an important role.