CAJ | 학술논문

一方面,小微企业作为我国经济产业链中数量最多的经济主体,其自身规模小,抵抗风险能力差等特征决定了小微企业一直将追求经济利润最大化当作首要目标。另一方面,随着国内外社会责任运动越演越烈,要求企业履行社会责任的呼声越来越高高。在此背景下,小微企业究竟是该选择履行社会责任还是追求经济利润就成为一个现实实问题。本文在假设社会责任对于小微企业是一项特殊投资项目的基础上,构建了小微企业的CSR决策模型,旨在将社会对小微企业社会责任的呼吁及现实中履行不足的矛盾用清晰的数理理论表示出来。
일방면,소미기업작위아국경제산업련중수량최다적경제주체,기자신규모소,저항풍험능력차등특정결정료소미기업일직장추구경제리윤최대화당작수요목표。령일방면,수착국내외사회책임운동월연월렬,요구기업리행사회책임적호성월래월고고。재차배경하,소미기업구경시해선택리행사회책임환시추구경제리윤취성위일개현실실문제。본문재가설사회책임대우소미기업시일항특수투자항목적기출상,구건료소미기업적CSR결책모형,지재장사회대소미기업사회책임적호우급현실중리행불족적모순용청석적수리이론표시출래。
On the one hand, as the largest number of economic subjects in our economic industrial chain, small and micro businesses are characterized by small size, poor ability of resisting risks, which determines their first target of pursuing the economic profit maximization. On the other hand, with the domestic and international social responsibility movements intensified, there is a growing stridency in the appeals for CSR. In this context, it has become a realistic problem whether small and micro businesses will fulfill social responsibilities or pursue economic profits. Under the assumption that the CSR for small and micro businesses is a special investment project, this paper constructs a CSR decision model and gives a clear mathematical expression demonstration of the contradiction between social appeals and real performance of social responsibilities for the first time.