论利益相关者对重整企业的社会责任

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摘     要
传统社会责任理论认为：公司经理是股东的代理人，决策应代表股东的利益，应对社会只负有“有效地生产产品和服务”的经济责任，也就是说公司只负有经济责任。而关注社会问题是政府和非营利组织的责任。
随着经济的发展，现代企业社会责任已经发生变化，指企业在追求利润最大化的同时或经营过程中，对社会应承担的责任或对社会应尽义务，最终实现企业的可持续发展。这实际上是企业对社会的一种承诺。现代社会责任理论下的社会责任，一方面，要求担负社会责任的主体对其客体表示出权利义务，另一方面也同时要求着社会责任客体对于主体表示出相应的权利义务。
本文所探讨的重点，是破产重整制度下，企业及其利益相关者怎样在现代社会责任理论的引导下，确认和履行自身的社会责任，以保证危机企业的破产重整程序能够顺利进行。
在危机企业的重整过程中，《企业破产法》在充分保障利益相关者权益的同时，也要求利益相关者对于重整企业肩负起必要的社会责任。这一方面，符合社会经济发展的方向并带有科学合理性，另一方面，也是《企业破产法》关于重整制度的法的精神的根本体现。虽然从实践上看，《企业破产法》之重整制度、尤其是对于利益相关者责任的划分还有很多不明晰的地方，但它所反映出的观念是与当今企业治理的发展方向暗和的。这种观念，在国有企业不断改革的今天，尤其是在我国的市场经济不断建立和完善的阶段，有着极为重要的现实意义。
关键词：企业社会责任  破产重整制度  重整企业  利益相关者

ABSTRACT
The traditional social responsibility theory believes that managers served as the representative of the stakeholders in a company and their decision-making should represent the interests of the stakeholders. That is to say, companies should only have the economic responsibility to "effectively produce goods and services" and nothing is concerned about social issues. Government and non-profit organizations should take the social responsibility.
With the rapid growth of economy, corporate social responsibility has modernized itself. It is explained as enterprises’ unshirkable responsibility or obligation to society while pursuing the maximum profit. It enables the sustainable development of enterprises and it is also enterprises’ commitment to the society. The modern social responsibility theory, on the one hand, is the rights and obligations of enterprises; on the other hand, it also requested the corresponding rights and obligations of the corporate social responsibility object.
This thesis focuses on how enterprises and their stakeholders fulfil their social responsibilities to ensure the smooth bankruptcy reorganization under the guidance of modern corporate social responsibility theory and bankruptcy restructuring system.
During the restructuring process of crisis corporate, "The Enterprise Bankruptcy Law" asked stakeholders to undertake the necessary restructuring of corporate social responsibility when fully protect their rights and interests. It represents the direction of socio-economic development, scientific rationality and also the spirit of “The Enterprise Bankruptcy Law ". Although in practice, "The Enterprise Bankruptcy Law” has no clear delineation on reforming the system, especially stakeholders’ responsibility, but it reflects many updated ideas that go with today's corporate governance and direction of development. This concept of reform has a very important practical significance in the continuing state-owned enterprises restructuring and especially in China's market economy perfecting.
Key Words: Social Responsibility   Bankruptcy Restructuring System   Bankruptcy Restructuring Enterprise   Stakeholder

目        录
摘  要………………………………………………………………………………I
ABSTRACT……………………………………………………………………………II
引  言………………………………………………………………………………1
一、社会责任理论概述……………………………………………………………2
（一）传统社会责任理论………………………………………………………2
（二）传统社会责任理论的发展………………………………………………2
（三）现代社会责任理论概念及基本内容……………………………………3
（四）现代社会责任理论本质要求及责任分布………………………………4
二、破产重整制度下的企业状态…………………………………………………5
（一）破产重整的概念及基本特征……………………………………………5
（二）破产重整下的企业状态及重整必要性…………………………………5
三、重整企业与相关者……………………………………………………………6
（一）概念及意义………………………………………………………………6
（二）企业与利益相关者之间的关系…………………………………………7
四、利益相关者对重整企业的社会责任…………………………………………7
（一）利益相关者之责任分布…………………………………………………8
1．债权人责任分布…………………………………………………………8
2．职工责任分布……………………………………………………………8
3．与企业发生关联的其他人士责任分布…………………………………8
4．政府责任分布……………………………………………………………9
（二）利益相关者责任之合理性判断…………………………………………9
（三）利益相关者责任之必要性判断…………………………………………10
结  论………………………………………………………………………………11
参考文献……………………………………………………………………………12
致  谢………………………………………………………………………………13

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