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学界对企业为什么承担社会责任存在多种解读,但并未形成有效的逻辑视图。文章运用新经济社会学中的制度同构理论和交易成本理论,揭示企业社会责任与企业交易转型的关系,从而对企业为什么承担社会责任提出一个新的理论解释。所得出的结论是:制度同构力中的强制性同构力、模仿性同构力和规范性同构力激发并唤醒了企业的社会责任行为;企业对利益相关者的社会责任行为从本质上说是对人力资本和社会资本的投资,这种投资增强了人力资本和社会资本的专用性,降低交易成本,从而使企业由短期市场交易转向关系型交易;在交易转型的过程中,企业家伦理准则起着重要推动作用。
The academic community has many interpretations of why enterprises assume social responsibility, but did not form an effective logical view. By using the theory of institutional isomorphism and transaction cost in the new socioeconomics, the article reveals the relationship between corporate social responsibility and the transformation of business transactions, and thus puts forward a new theoretical explanation for why enterprises should assume social responsibility. The conclusion drawn is that: the mandatory isomorphism, the isomorphism and the isomorphism in the isomorphism of the system stimulate and awaken the corporate social responsibility behavior; the corporate social responsibility behavior to the stakeholders is essentially It is said that it is an investment in human capital and social capital. Such investment enhances the specialization of human capital and social capital and reduces the transaction cost, so that the enterprises shift from short-term market transactions to relational transactions. In the process of transactional transformation, enterprises Family ethics guidelines play an important role in promoting.