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在无干预市场环境下企业的机会主义动机是导致当前我国企业社会责任缺失的重要原因。以新古典经济学为理论背景的现代企业理论对企业机会主义行为不予以讨论,这导致了企业社会责任理论不将企业承担社会责任看做是对公共利益的补偿和应尽的义务,以此为依据制定的企业社会责任政策不能解决根本问题。马克思主义政治经济学的视角论证了企业机会主义行为动机的普遍存在性以及其对资本主义生产方式的作用,解决企业社会责任问题应当根据企业机会主义行为的特点制定政策。
The motivation of opportunism in the non-intervention market environment is the important reason that causes the current lack of corporate social responsibility in our country. The modern enterprise theory which takes the neoclassical economics as the theoretical background does not discuss the opportunism of enterprises, which leads to that the theory of corporate social responsibility does not regard the corporate social responsibility as the compensation and obligation to the public interest, Based on the formulation of corporate social responsibility policies can not solve the fundamental problem. The Marxist political economy demonstrates the ubiquity of the motives of opportunism and its role in capitalist mode of production. To solve the problem of corporate social responsibility, we should formulate policies according to the characteristics of opportunism in enterprises.