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古典主义者认为企业的责任是赢利至上,革新主义者则认为,企业既要对赢利负责,还要对社会负责。本文认为,对企业责任的理解不能脱离一定的价值观。基于我国公有制为主的经济制度和集体主义价值观,我国的企业既要承担经济责任,也要承担社会责任。从利益相关者角度,我国企业的责任包含四个方面,所有者、员工、顾客和社会责任。本文还强调,企业最基本的责任是追求效益,保证所有者权益。
The classicists believe that the responsibility of the enterprise is profit-oriented, while the reformers believe that the enterprise is responsible for both profit and social responsibility. This article argues that the understanding of corporate responsibility can not be divorced from certain values. Based on China’s public ownership-based economic system and the values of collectivism, Chinese enterprises should not only bear economic responsibility but also social responsibility. From the perspective of stakeholders, the responsibilities of Chinese enterprises include four aspects: owner, employee, customer and social responsibility. This article also stressed that the most basic corporate responsibility is the pursuit of efficiency, to ensure that the rights and interests of owners.