“两型社会”下企业社会责任绩效监管问题

在“两型社会”建设中，企业的社会责任问题日趋严重，凸显了现存企业社会责任监管体系的缺陷与困境.通过对企业履行社会责任的收益成本分析可知，一个完善的企业社会责任监管体系是政府、企业与社会多方博弈、共同制约的结果，如果将企业社会责任完全依赖于政府与社会的监管，无疑是低效的，只有利用有效的激励约束机制迫使将社会责任真正内化于企业经营战略，使企业自觉寻求社会责任与企业经营的融合共生，才能确保形成企业社会责任监督的长效机制.

Enterprise Social Responsibity Performance Super Vision in an Energy-Saving and Environment-Friendly Society

In construction of an energy-saving and evironment-friendly society,the problems of enterprises social responsibility have become more serious then ever before,which reflect the defects and difficulties in supervision.Through the benefit-cost analysis of an enterprise fullfilling its social responsibility,it becomes clear that a perfect supervision system is the outcome of multilateral game and joint restriction of government,enterprises and society.The supervision system which completely depends on government and society is inefficient.Only through using effective incentive and constraint mechanism to internalize the social responsibility into the enterprise management strategy,and only through making enterprises consciously strive for the harmonious symbiosis of social responsibility and management,can a long-term supervision mechanism be established.