摘要在当代时代背景下，企业不是独立存在的，而是社会的一个重要组成部分，被赋予了 一个社会公民的角色，负有经济、法律、伦理和慈善责任。从短期来看，企业承担社会责 任无疑会增加企业成本，从长远考虑，社会责任行为给企业带来至关重要的收益，这一成 本与收益的比较必将影响企业重要决策的选择，企业进行社会责任投入的有效性将成为企 业社会责任水平提高的重要推动力量。78621

本文主要研究企业履行社会责任的成本和效益问题，从成本、收益两大角度的具体内 容、特征来探讨企业承担社会责任获得经济、社会效益的有效性，得到企业承担社会责任 成本与收益跨期影响的结论。鼓励企业立足长远，努力追求经济利益的同时承担更多的社 会责任，避免企业只看重对社会责任投入的直接经济成本和得到的直接经济回报，而忽视 其潜在的、长久的社会效益。

毕业论文关键词 社会责任 成本与收益 社会效益 跨期影响

Title A study on the cost and benefit of enterprises to fulfill their social responsibilities。

Abstract Under the background of the contemporary era, businesses is not exist alone, which is an important roal of society。 Enterprises are endowed with the role of a social person, which undertake the economic, legal and philanthropic responsibilities。 In the short term, corporate social responsibility will increase the cost of enterprises undoubtedly。In the long term, there is no doubt that CSR can bring more profits for the enterprise。 The comparison between the two will affect the choice of enterprise's important decision。 The effectiveness of enterprise social responsibility investment will become an important driving force to improve the level of corporate social responsibility。

This paper mainly studies the cost and benefit of enterprises to fulfill their social responsibilities, from the cost and income of the two major characteristics of the specific content, to explore the social responsibility of enterprises to obtain the effectiveness of economic and social benefits。 And drawing the conclusion of the influence of corporate social responsibility costs and profits。 The purpose is to encourage enterprises to take a long time, and take on more social responsibility while striving to pursue economic interests。 Enterprises should not only pay attention to the direct economic cost and the direct economic return, but ignore the potential and long-term social benefits。

Keywords Social responsibility Cost and benefit Social benefits Intertemporal influence

目 次

1 绪论 1

1。1 研究背景与问题提出 1

1。2 研究意义 2

2 相关理论概述 3

2。1 公司治理理论 3

2。2 成本收益理论 3

2。3 利益相关者理论 3

2。4 企业社会责任理论 4

3