基于资本循环理论的企业社会责任承担问题探讨

近一个世纪以来,企业社会责任问题的研究忽视了运用马克思关于资本循环理论来论证企业应当承担社会责任问题。由于企业行为在购买、生产和销售的各个必备环节都离不开社会资源的运用,因而企业承担社会责任就是必然之举。在资本循环原理的指导下,政府、企业和社会公众三方面的高度配合,可以促使企业承担社会责任的理论和实践迈上更高的台阶。

On the Corporate Social Commitments Based on the Theory of Capital Circulation

In the study of corporate social commitments,the application of Marxist theory of capital cirulation has been neglected to the argumentation of corporate social commitments for nearly a century.Because the business practices in purchasing,producing,marketing and all other necessary links are inseparable from the use of social resources,the social commitment is a must of the enterprise.Under the guidance of capital circulation theory,the high degree of coordination among governments,corporations and the public can promote corporate social responsibility theory practice onto a higher level.