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随着国有企业效益增加和竞争、经营状况的改善,必然会有承担一定社会责任的客观要求。这种客观要求其根源在于国有企业自身特殊的性质,是国有企业改革的必然结果和成果的体现。不过在国有企业承担社会责任的过程中,一要注意控制沉淀成本的投入水平,避免形成新的预算软约束;二要注意秉持社会责任的诚信原则;三要注意所承担社会责任的条件与范围,仔细衡量沉淀成本与收益,从而找到恰当的平衡点,使国有企业承担社会责任的行为获得最佳的总收益。
With the increase in benefits and competition of state-owned enterprises and the improvement of business conditions, there will inevitably be an objective requirement of assuming certain social responsibilities. The root cause of this objective requirement lies in the special nature of state-owned enterprises, which is the inevitable result and result of the reform of state-owned enterprises. However, in the process of state-owned enterprises undertaking social responsibilities, we should pay attention to control the input level of sedimentation costs and avoid the formation of a new soft budget constraint. Second, we should pay attention to the principle of sincerity in social responsibility. Third, we must pay attention to the conditions and scope of social responsibilities Carefully weigh the costs and benefits of sedimentation and find the right balance so that the state-owned enterprises can get the best possible return on their social responsibility.