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近年来,民众要求民营企业承担更多社会责任的呼声越来越高。在探求通过某些方式途径提高我国民营企业社会责任履行能力和水平之前,首先要明确我国民营企业的地位、社会责任现状、承担内容。当前对民营企业社会责任内容的界定,要么不够具体,要么不够清晰,不能有效的指导民营企业履行社会责任。本文基于民营企业的定义、地位和特殊性质结合利益相关者视角从横向和纵向层面界定民营企业的社会责任内容。
In recent years, people’s voices calling for private enterprises to assume more social responsibilities have become louder and louder. Before seeking ways to improve the performance and level of social responsibility of private enterprises in China by some means, we must first clarify the status of our private-owned enterprises, the status quo of social responsibility and the content of undertaking. At present, the definition of social responsibility of private enterprises is either not specific enough or clear enough to effectively guide private enterprises to fulfill their social responsibilities. Based on the definition, status and special nature of private enterprises, this paper defines the social responsibility of private enterprises horizontally and vertically from the perspective of stakeholders.