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企业社会责任的中国特色社会主义政治经济学分析

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企业作为重要的微观市场主体,不仅是推动我国新质生产力发展的重要力量,也是全面建设社会主义现代化国家的坚实基础。如何通过企业社会责任实践,深化国有企业改革,促进民营经济健康发展,是中国特色社会主义经济理论研究的重要议题。文章首先针对理论界长期以来关于企业社会责任的理论纷争,以及中国特色社会主义理论视野下企业社会责任理论探讨较少且难以系统化等问题,在马克思主义政治经济学框架下,对企业社会责任进行了理论界定:将企业社会责任理论体系界定为综合的、发展的系统化理论;将企业社会责任的本质内涵界定为适应生产力发展的生产关系范畴;将企业社会责任的核心问题归结为所有制问题;将解决企业社会责任的根本途径放置在如何发展公有制经济的制度层面。其次,在中国特色社会主义经济实践背景下,文章阐述了企业所有制属性差异对企业社会责任履行的影响,对我国企业社会责任进行了层次化和阶段性区分,得出结论:总体而言,我国国有企业相对于民营企业的社会责任履行得更好,但是在竞争性领域两者都存在社会责任缺失的问题,而较为成熟和发展程度较高的民营企业比一般民营企业履行得更好。最后,基于上述理论和实践的阐释,文章提出了我国企业社会责任治理方面的对策,即一方面继续做强、做优、做大国有企业,另一方面还要引领和支持民营企业的合理发展。
An Analysis of Socialist Political Economics with Chinese Characteristics on Corporate Social Responsibility
As an important micro market entity,enterprises are not only an important force in promot-ing the development of new quality productive forces in China,but also a solid foundation for building a mod-ern socialist country in an all-round way.How to deepen the reform of state-owned enterprises(SOEs)and promote the healthy development of the private economy through the practice of corporate social responsibil-ity(CSR)is an important topic in the research of socialist economic theory with Chinese characteristics.Firstly,this paper theoretically defines CSR under the framework of Marxist political economics.That is,the theoretical system of CSR is defined as a comprehensive and systematic theory of development;the essen-tial connotation of CSR is defined as the category of production relations that adapts to the development of productive forces;the core issue of CSR is attributed to the issue of ownership;and the fundamental approach to addressing CSR is placed at the institutional level of how to develop the economy.Secondly,in the context of the practice of socialist economy with Chinese characteristics,the impact of differences in the ownership on CSR performance is expounded.It can be concluded that,in general,SOEs perform better in fulfilling CSR compared to private enterprises and the distinction is visible;while in the competitive field,both have the problem of CSR deficiency,and more mature and developed private enterprises perform better than general private enterprises.Finally,based on the theoretical and practical explanations,it is proposed that CSR gov-ernance in China should continue to strengthen,optimize,and expand SOEs,while also leading and support-ing the rational development of private enterprises.This paper has the following marginal contributions:Firstly,it comprehensively and systematically sum-marizes the connotation of CSR,solving the problem of"conceptual jungle"in defining CSR to a certain ex-tent.Secondly,the inclusion of CSR into the research framework of socialist political economics with Chinese characteristics opens up a systematic study of CSR in the context of the socialist system with Chinese charac-teristics,enriching the research content of socialist political economics with Chinese characteristics.Thirdly,it puts forward the view that enterprises with different ownerships and development levels have certain distinc-tions in fulfilling CSR,which has certain problem-oriented and practical value for promoting Chinese enter-prises to better fulfill CSR.

CSRMarxist political economicstheory of socialism with Chinese characteristics

李韵、丁林峰、宋欣洋

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上海理工大学出版学院,上海 200093

上海财经大学经济学院,上海 200433

西南民族大学马克思主义学院,四川成都 610041

企业社会责任 马克思主义政治经济学 中国特色社会主义理论

2024

财经研究
上海财经大学

财经研究

CSTPCDCSSCICHSSCD北大核心
影响因子:3.539
ISSN:1001-9952
年,卷(期):2024.50(11)