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本文从企业社会责任的一般理论成果与法律规定入手,结合国内社会责任研究以及立法实践,归纳了我国国有企业社会责任的典型特征:对价的非对等性、履行的强制性、形式的复杂性、责任履行与利润追求的矛盾性,进而在对现行企业责任分类进行全面回顾的基础上,提出政府职能代行类、政府责任分担类、社会补偿类、公益回馈类和法定责任类的新分类方法,并简要讨论了基于国有企业社会责任新分类的应用方向。
Starting with the general theoretical achievements and legal provisions of corporate social responsibility, this article combines the domestic social responsibility research and legislative practice to summarize the typical characteristics of social responsibility of state-owned enterprises in China: the non-equivalence of price, the compulsory and formal complication of performance , The contradiction between responsibility fulfillment and profit pursuit, and then on the basis of a comprehensive review of the current corporate responsibility classification, this paper proposes a new classification method of government function substitution, government responsibility sharing, social compensation, public welfare feedback and statutory responsibility , And briefly discussed the application direction based on the new classification of state-owned enterprise social responsibility.