企业社会责任内部控制理论研究
|
摘要
“企业社会责任的本质是什么?企业如何为社会责任的履行提供合理保证?”在企业社会责任实践中,这是两个亟需解决的核心问题。对第一个问题的回答,将从本源上理清企业社会责任是“谁”对“谁”负责,负“什么”责,为什么要负责,为企业社会责任的管理实践提供理论依据。对第二个问题的回答,将为企业实现社会责任理念“落地”提供有效途径。
企业社会责任自问世至今始终是富有争议的话题,理论界还没有形成被广泛接受的企业社会责任概念。由于人们对企业社会责任本质认识不足,导致企业实践中形成对社会责任概念“事项化”和“泛化”两种曲解。比较而言,给企业社会责任管理实践造成的负面影响,“泛化”更严重一些。本文赞同Clarkson(1991)的思想,不应该将社会责任的“社会”概念放到无限大,只需要处理与其有关系的利益相关者范围内的相关社会事务就可。如何界定“有关系的利益相关者”呢,本文借鉴基于企业本质分析的内部和外部利益相关者划分(王竹泉,2006)思路,将其界定为外部利益相关者,从而推演出企业社会责任的本质是企业对外部利益相关者利益诉求的回应。企业目标是二元的,包含企业价值目标和社会责任目标。企业内部控制应该为实现企业的二元目标提供合理保证。然而,现行内部控制理论与实践偏重于对企业价值目标实现的控制,忽视了对社会责任目标的控制。因此,进行社会责任内部控制的理论探讨十分必要。
全文采用文献分析、问卷调查、现象归纳、企业访谈、案例分析等研究方法,遵循“研究现状与相关理论梳理——企业社会责任本质揭示——企业社会责任内部控制框架构建——企业社会责任内部控制实施”的脉络展开论述。全文共设九章,除去第一章引言、第九章总结与展望外,主要内容可以划分为四部分。
第一部分(第2章),研究现状与相关理论梳理。目前的企业社会责任内部控制研究缺乏深度和系统性,从基础性的三大“母”理论(企业社会责任理论、利益相关者理论、内部控制理论)文献的研究脉络中获得研究启示,同时客观分析已有研究的不足和缺失,为本文的理论创新奠定基础。
第二部分(第3章),企业社会责任本质揭示。这是本文的第一个重点创新之处。本部分从企业本质开始探讨,并以内部和外部利益相关者的划分为认识企业社会责任本质的视角,在此基础上对外部利益相关者的利益诉求进行深入分析,论证得出企业社会责任本质是内部利益相关者构成的企业对外部利益相关者诉求的回应。
第三部分(第4至7章),企业社会责任内部控制框架的理论阐述。这是本文的第个二重点创新之处。第四章主要在分析企业社会责任内部控制的动机、内容、特点基础上,探讨“目标、主体、层面和要素”四位一体的社会责任内部控制框架的搭建。第5至7章分别揭示企业社会责任内部控制的目标、主体、层面和要素。
第四部分(第8章),企业社会责任内部控制的实施。主要在分析现阶段企业社会责任实践现状的基础上,探讨企业社会责任内部控制的外部引导环境、结合国家电网公司的具体实践分析其社会责任内部控制的现状与问题,进而指出企业社会责任内部控制的实施要点。
论文主要在三个方面有所贡献：(1)揭示了企业社会责任本质。本文从企业本质分析着手,沿着企业本质契约论与利益相关者理论相结合的认识视角,基于集体选择企业本质认识观的内部和外部利益相关者划分,论证企业社会责任的本质是内部利益相关者构成的企业对外部利益相关者的利益诉求的回应；(2)界定了企业社会责任内部控制目标。企业目标包含企业价值目标和社会责任目标二元内涵,但现行的企业内部控制理论和实践都偏重企业价值目标的控制,企业社会责任内部控制只是隐含其中,并没有显化的表述,造成了实践中忽视社会责任目标的控制。本文通过从企业二元目标、企业内部控制二元目标到企业社会责任内部控制目标的推演,论证了企业社会责任内部控制的目标是为企业社会责任目标的实现提供合理保证；(3)系统构建了“目标、要素、主体和层面”四位一体的企业社会责任内部控制框架,并分别就这四方面进行了理论论证。
"What's the nature of corporate social responsibility? How to provide the reasonable assurance for corporate social responsibility implementation?"These are the two core questions need to be solved. The answer of the first question can clarify that corporate social responsibility means who should be responsible to whom, what responsibility it should take and why it should be responsible for that, the answer itself can provide the theory evidence to corporate social responsibility management practices. The answer of the second question can provide the effective way to realize the corporate social responsibility.
Since start, the corporate social responsibility has always been a controversial topic; the theoretical circle has not establish a concept of corporate social responsibility that is accepted widely. Due to lack of understanding about the nature of corporate social responsibility, it leads to two misinterpretations of the theory in the practice of social responsibility which are "itemization" and "generalization." These misinterpretations caused the negative effect on corporate social responsibility in practice, and "generalization" even worse. This thesis agreed with the idea of Clarkson (1991), that the concept of "social" shouldn't be enlarged unlimitedly in terms of social responsibility; it only needs to handle the social affairs within the scope of related stakeholders. As for how to define the "related stakeholders," this thesis used the internal and external stakeholders theory (Wang Zhuquan,2006) for reference, defined the "related stakeholders" as the external stakeholders and then conclude that the nature of the corporate social responsibility is a response to the external stakeholders'interest claim.
Corporates have dual goals which are the goal of enterprise value and the goal of social responsibility. Corporate Internal control should provide reasonable assurance to realize its dual goals. However, the current internal control theory and practice just emphasis on how to achieve corporate value target, but ignore the control of social responsibility goal. Therefore, it is necessary to research on the framework of related internal control.
The thesis used research methods such as literature analysis, questionnaire survey, phenomenon induction, corporate interviews, case studies, etc. The context followed the outline of "Current research situation and related theories analysis-revealing the essence of social responsibility describing the theory of the internal control framework of social responsibility-implementing the internal control of social responsibility". The thesis included nine chapters and the main contents can be divided into four parts except Chapter I Introduction and Chapter IX Summary and Outlook.
The first part (Chapter2) researched and analyzed on the current theories. The current study on the internal control of corporate social responsibility is lack of systematicness. Enlightened by studying the three main basic "mother" theories (corporate social responsibility theory, stakeholder theory, internal control theory), this thesis analysed the current theories objectively and revealed the shortcomings of those theories, which established the base of this thesis's theory innovation. The second part (Chapter3) revealed the nature of corporate social responsibility. This is the first important innovation of the thesis. This part started from exploring the nature of the enterprise, and carving up the external stakeholders and internal stakeholders is the first step to understand the nature of corporate social responsibility. Then the author studied on the external stakeholder's interest claim, and concluded that the nature of corporate social responsibility is a response to the external stakeholders interest claim.
The third part (Chapter4to Chapter7) described the framework of the corporate social responsibility internal control theory. This is the second important innovation of the thesis. Chapter IV focused on how to build a framework of corporate social responsibility internal control which includes "goals, subjects levels and elements" based on the analysis of the motivation, contents, and characteristics of corporate social responsibility internal control. Chapter V to VII, respectively, revealed the "goal, elements, subjects and levels" of the corporate social responsibility internal control.
Part IV (Chapter8), internal control implementation for corporate social responsibility. On the basis of analysing the implementation and management overall results of social responsibility, the thesis researched on the corporate social responsibility external environments, and the way to fulfill it. The case study of SGCC(State Grid Corporation of China) revealed the current situation of corporate social responsibility internal control and its existing problems.
This thesis is innovative in three aspects:(1)Revealed the nature of corporate social responsibility. The thesis first analysed the essence of a corporate, then along with the enterprise contractual theory and the stakeholder theory and on the basis of the cognition of collective choice of a business and the division of internal and external stakeholders, the thesis demonstrated that the essence of corporate social responsibility is the response of the corporate which is constituted by internal stakeholders to the external stakeholders'interest demand;(2) Defined the internal control objectives for corporate social responsibility. Corporate goals included its value target and social responsibility target. However, the current corporate internal control theories and practice just focus on its value target, but its social responsibility goal is still without an obvious description. These caused a common ignorance of the control of the corporate social responsibility. This thesis studied on corporate dual goals, internal control dual goals, and corporate social responsibility internal control, researched deeply into the internal control of the corporate social responsibility and demonstrated the connotation of the internal control of corporate social responsibility.(3) Systematically built a framework of the internal control for corporate social responsibility, which combined with the four factors of "goal, elements, subjects and levels" together. And these four factors get the theoretical arguments respectively.
企业社会责任自问世至今始终是富有争议的话题,理论界还没有形成被广泛接受的企业社会责任概念。由于人们对企业社会责任本质认识不足,导致企业实践中形成对社会责任概念“事项化”和“泛化”两种曲解。比较而言,给企业社会责任管理实践造成的负面影响,“泛化”更严重一些。本文赞同Clarkson(1991)的思想,不应该将社会责任的“社会”概念放到无限大,只需要处理与其有关系的利益相关者范围内的相关社会事务就可。如何界定“有关系的利益相关者”呢,本文借鉴基于企业本质分析的内部和外部利益相关者划分(王竹泉,2006)思路,将其界定为外部利益相关者,从而推演出企业社会责任的本质是企业对外部利益相关者利益诉求的回应。企业目标是二元的,包含企业价值目标和社会责任目标。企业内部控制应该为实现企业的二元目标提供合理保证。然而,现行内部控制理论与实践偏重于对企业价值目标实现的控制,忽视了对社会责任目标的控制。因此,进行社会责任内部控制的理论探讨十分必要。
全文采用文献分析、问卷调查、现象归纳、企业访谈、案例分析等研究方法,遵循“研究现状与相关理论梳理——企业社会责任本质揭示——企业社会责任内部控制框架构建——企业社会责任内部控制实施”的脉络展开论述。全文共设九章,除去第一章引言、第九章总结与展望外,主要内容可以划分为四部分。
第一部分(第2章),研究现状与相关理论梳理。目前的企业社会责任内部控制研究缺乏深度和系统性,从基础性的三大“母”理论(企业社会责任理论、利益相关者理论、内部控制理论)文献的研究脉络中获得研究启示,同时客观分析已有研究的不足和缺失,为本文的理论创新奠定基础。
第二部分(第3章),企业社会责任本质揭示。这是本文的第一个重点创新之处。本部分从企业本质开始探讨,并以内部和外部利益相关者的划分为认识企业社会责任本质的视角,在此基础上对外部利益相关者的利益诉求进行深入分析,论证得出企业社会责任本质是内部利益相关者构成的企业对外部利益相关者诉求的回应。
第三部分(第4至7章),企业社会责任内部控制框架的理论阐述。这是本文的第个二重点创新之处。第四章主要在分析企业社会责任内部控制的动机、内容、特点基础上,探讨“目标、主体、层面和要素”四位一体的社会责任内部控制框架的搭建。第5至7章分别揭示企业社会责任内部控制的目标、主体、层面和要素。
第四部分(第8章),企业社会责任内部控制的实施。主要在分析现阶段企业社会责任实践现状的基础上,探讨企业社会责任内部控制的外部引导环境、结合国家电网公司的具体实践分析其社会责任内部控制的现状与问题,进而指出企业社会责任内部控制的实施要点。
论文主要在三个方面有所贡献：(1)揭示了企业社会责任本质。本文从企业本质分析着手,沿着企业本质契约论与利益相关者理论相结合的认识视角,基于集体选择企业本质认识观的内部和外部利益相关者划分,论证企业社会责任的本质是内部利益相关者构成的企业对外部利益相关者的利益诉求的回应；(2)界定了企业社会责任内部控制目标。企业目标包含企业价值目标和社会责任目标二元内涵,但现行的企业内部控制理论和实践都偏重企业价值目标的控制,企业社会责任内部控制只是隐含其中,并没有显化的表述,造成了实践中忽视社会责任目标的控制。本文通过从企业二元目标、企业内部控制二元目标到企业社会责任内部控制目标的推演,论证了企业社会责任内部控制的目标是为企业社会责任目标的实现提供合理保证；(3)系统构建了“目标、要素、主体和层面”四位一体的企业社会责任内部控制框架,并分别就这四方面进行了理论论证。
"What's the nature of corporate social responsibility? How to provide the reasonable assurance for corporate social responsibility implementation?"These are the two core questions need to be solved. The answer of the first question can clarify that corporate social responsibility means who should be responsible to whom, what responsibility it should take and why it should be responsible for that, the answer itself can provide the theory evidence to corporate social responsibility management practices. The answer of the second question can provide the effective way to realize the corporate social responsibility.
Since start, the corporate social responsibility has always been a controversial topic; the theoretical circle has not establish a concept of corporate social responsibility that is accepted widely. Due to lack of understanding about the nature of corporate social responsibility, it leads to two misinterpretations of the theory in the practice of social responsibility which are "itemization" and "generalization." These misinterpretations caused the negative effect on corporate social responsibility in practice, and "generalization" even worse. This thesis agreed with the idea of Clarkson (1991), that the concept of "social" shouldn't be enlarged unlimitedly in terms of social responsibility; it only needs to handle the social affairs within the scope of related stakeholders. As for how to define the "related stakeholders," this thesis used the internal and external stakeholders theory (Wang Zhuquan,2006) for reference, defined the "related stakeholders" as the external stakeholders and then conclude that the nature of the corporate social responsibility is a response to the external stakeholders'interest claim.
Corporates have dual goals which are the goal of enterprise value and the goal of social responsibility. Corporate Internal control should provide reasonable assurance to realize its dual goals. However, the current internal control theory and practice just emphasis on how to achieve corporate value target, but ignore the control of social responsibility goal. Therefore, it is necessary to research on the framework of related internal control.
The thesis used research methods such as literature analysis, questionnaire survey, phenomenon induction, corporate interviews, case studies, etc. The context followed the outline of "Current research situation and related theories analysis-revealing the essence of social responsibility describing the theory of the internal control framework of social responsibility-implementing the internal control of social responsibility". The thesis included nine chapters and the main contents can be divided into four parts except Chapter I Introduction and Chapter IX Summary and Outlook.
The first part (Chapter2) researched and analyzed on the current theories. The current study on the internal control of corporate social responsibility is lack of systematicness. Enlightened by studying the three main basic "mother" theories (corporate social responsibility theory, stakeholder theory, internal control theory), this thesis analysed the current theories objectively and revealed the shortcomings of those theories, which established the base of this thesis's theory innovation. The second part (Chapter3) revealed the nature of corporate social responsibility. This is the first important innovation of the thesis. This part started from exploring the nature of the enterprise, and carving up the external stakeholders and internal stakeholders is the first step to understand the nature of corporate social responsibility. Then the author studied on the external stakeholder's interest claim, and concluded that the nature of corporate social responsibility is a response to the external stakeholders interest claim.
The third part (Chapter4to Chapter7) described the framework of the corporate social responsibility internal control theory. This is the second important innovation of the thesis. Chapter IV focused on how to build a framework of corporate social responsibility internal control which includes "goals, subjects levels and elements" based on the analysis of the motivation, contents, and characteristics of corporate social responsibility internal control. Chapter V to VII, respectively, revealed the "goal, elements, subjects and levels" of the corporate social responsibility internal control.
Part IV (Chapter8), internal control implementation for corporate social responsibility. On the basis of analysing the implementation and management overall results of social responsibility, the thesis researched on the corporate social responsibility external environments, and the way to fulfill it. The case study of SGCC(State Grid Corporation of China) revealed the current situation of corporate social responsibility internal control and its existing problems.
This thesis is innovative in three aspects:(1)Revealed the nature of corporate social responsibility. The thesis first analysed the essence of a corporate, then along with the enterprise contractual theory and the stakeholder theory and on the basis of the cognition of collective choice of a business and the division of internal and external stakeholders, the thesis demonstrated that the essence of corporate social responsibility is the response of the corporate which is constituted by internal stakeholders to the external stakeholders'interest demand;(2) Defined the internal control objectives for corporate social responsibility. Corporate goals included its value target and social responsibility target. However, the current corporate internal control theories and practice just focus on its value target, but its social responsibility goal is still without an obvious description. These caused a common ignorance of the control of the corporate social responsibility. This thesis studied on corporate dual goals, internal control dual goals, and corporate social responsibility internal control, researched deeply into the internal control of the corporate social responsibility and demonstrated the connotation of the internal control of corporate social responsibility.(3) Systematically built a framework of the internal control for corporate social responsibility, which combined with the four factors of "goal, elements, subjects and levels" together. And these four factors get the theoretical arguments respectively.
引文
参见《企业内部控制应用指引第4号——社会责任》第一章第二条。
马振清等,访谈法在社会调查中的应用,牡丹江医学院学报,1995,(1)：92-93
传知行社会经济研究所.供应链责任矩阵-—供应链责任管理评价与促进体系.2007
转引自倪蓉编著.管理学技能与应用.北京：化学工业出版社.2009：56～57
科斯(Coase,1937)之后,后来阿尔钦和德姆塞茨(Alchian, Demsetz,1972),威廉姆森(Williamson,1975,1979),詹森和麦克林(Jensen, Mecking,1992),克莱因等(Klein et al,1978),张五常(Cheung,1983),格罗斯曼和哈特(Grossman, Hart,1981,1986),霍姆斯特姆和泰若勒(Holmstrom, Tirole,1989),杨小凯和黄有光(Yang, Ng,1994),张维迎(1995)等相继加入了探讨,形成了企业契约理论学派。参见胡贵毅.企业社会责任理论的基本问题研究：[博士学位论文].上海：上海交通大学,2010,4页
转引自李玉良,从“生产函数”到“契约安排”——企业本质理论认知的演进脉络分析,经营管理,2009,(7)：74-75
参见现代汉语词典,中国社会科学院语言研究所词典编辑室编,2002年增补本,61页
参见现代汉语词典,中国社会科学院语言研究所词典编辑室编,2002年增补本,404页
19 Donaldson T, Dunfee T W. TOWARD A UNIFIED CONCEPTION OF BUSINESS ETHICS:INTEGRATIVE SOCIAL CONTRACTS THEORY[J]. Academy of management review,1994,19(2):252-284.
20 Dunfee T W, Donaldson T. Contractarian business ethics:current status and next steps[J]. Business Ethics Quarterly,1995:173-186.
转自陈宏辉博士论文.企业的利益相关者理论与实证研究：[博士学位论文].杭州：浙江大学.95页
表格中部分资料来源：侯仕军,企业社会责任管理的一个整合性框架,经济管理,2009,(3)：153-158
转引自王志永,高强,常国雄.企业社会责任与内部控制互动机制研究.企业活力.2008.(12)：68～69
转引自周晨.中国上市公司企业社会责任的竞争优势战略属性研究——来自沪深两市731家上市公司经验证据.华东经济管理.2010,(4)：111～117
Rugman, A. M. andA. Verbeke. Global Corporate Strategy and Trad ePolicy. Routledge. London,1990.转
引自中国企业管理研究会,中国社会科学院管理科学研究中心编.中国企业社会责任报告.中国财政经济出版社,2006年5月.102页
陈宏辉.中国企业社会责任这十年.管理学家.2011年01月.
参见内部控制指南(Internal Control:Guidance for Directors on the Combined Code(1999),Institute of Chartered Accountants in England and Wales,UK.) Turnbull Review Group,Review of the Turnbull Guidance on Intemal Control.2005.
54 转引自郑少锋.企业上市公司内部控制研究：[博士学位论文].西安：西北农林科技大学.28页
王立彦教授在2008年4月22日《海峡两岸会计与管理学术研讨会》上的发言。转引自：于忠泊,田高良.上市公司内部控制报告信息有效性研究.统计与决策2009,(4)：145～147
转引自李正著.企业社会责任信息披露研究.北京：经济科学出版社.2008.112-113
[1]徐尚昆,杨汝岱.企业社会责任概念范畴的归纳性分析.中国工业经济.2007, (5)71～79
[2]Carroll, A. B., Social issues in management research:experts's views, analysis and commentary, in Business and Society,1994 (33),5-29.
[3]胡贵毅.企业社会责任理论的基本问题研究：[博士学位论文].上海：上海交通大学,2010
[4]陈支武.企业社会责任理论与实践.长沙：湖南大学出版社,2008：255
[5]Porter and Kramer. The Competitive Advantage of Corporate Philanthropy. Harvard Business Review on Corporate Social Responsibility. Boston:Harvard Business School Press.2003, 27-64.
[6]迈克尔·波特,马克·克雷默.战略与社会：竞争优势与企业社会责任的联系.上海：哈佛商业评论(中文版),2007,(11)：47～58
[7]McWilliams A, Siegel D. Corporate social responsibility:A theory of the firm perspective[J]. Academy of management review,2001,26(1):117-127.
[8]Williams, Siegel and Wright. Corporate Social Responsibility:Strategic Implications. Journal of Management Studies,2006,43.(1):1-18
[9]金润圭主编.管理学.上海：华东师范大学出版社,2008.87-88
[10]李炳毅,李东红.在战略管理过程中倡导企业的社会责任.经济问题,1998,(8)：34～35
[11]中国企业管理研究会,中国社会科学院管理科学研究中心编.中国企业社会责任报告.北京：中国财政经济出版社,2006.106～108
[12]侯仕军.企业社会责任管理的一个整合性框架.经济管理,2009,(03)：153～158
[13]周章城.企业责任竞争力研究：[博士学位论文].湘潭：湘潭大学,2007
[14]周静.企业社会责任与商人社会责任比较探讨[J].现代商贸工业,2009,21：37-38.
[15]宋献中,李皎予.企业社会责任会计.北京：中国财政经济出版社,1992.15-17
[16]阳秋林.中国社会责任会计研究.北京：中国财政经济出版社.2005：81-100
[17]胡承德.企业社会责任会计研究.长沙：湖南大学出版社,2009.20-55
[18]胡玉明.管理会计研究.北京：机械工业出版社,2008：180～182
[19]冯巧根.管理会计视角的企业社会责任揭示研究.云南财经大学学报.2009,4：18-26
[20]冯巧根.基于企业社会责任的管理会计框架重构.会计研究.2009,(8)：80～87
[21]Friedman M. The social responsibility of business is to increase its profits[J]. New York times magazine,1970,13(1970):32-33.
[22]Aupperle K E, Carroll A B, Hatfield J D. An empirical examination of the relationship between Corporate Social Responsibility and profitability[J]. Academy of management Journal,1985,28(2):446-463.
[23]Carroll A B. The pyramid of corporate social responsibility:toward the moral management of organizational stakeholders[J]. Business horizons,1991,34(4):39-48.
[24]McWilliams A, Siegel D. Corporate social responsibility and financial performance: correlation or misspecification?[J]. Strategic management journal,2000,21(5):603-609.
[25]Johnson H H. Does it pay to be good? Social responsibility and financial performance[J]. Business Horizons,2011,46(6):34-40.
[26]李正,向锐.中国企业社会责任信息披露的内容界定,计量方法和现状研究[J].会计研究,2007,7：3-11.
[27]陈玉清,马丽丽.我国上市公司社会责任会计信息市场反应实证分析[J].会计研究,2005.11：76-81.
[28]阳秋林.构我国社会责任会计信息披露的指标分新体系[J].审计与经济研究,2005,20(2).
[29]沈洪涛.公司特征与公司社会责任信息披露[J].会计研究,2007,3：9-16.
[30]马连福,赵颖.上市公司社会责任信息披露影响因素研究[J].证券市场导报,2007,3(8).
[31]Anderson J C, Frankle A W. Voluntary social reporting:an iso-beta portfolio analysis[J]. Accounting Review,1980:467-479.
[32]夏立军,方轶强.政府控制、治理环境与公司价值——来自中国证券市场的经验证据.经济研究,2005,(5)：40～51
[33]刘连煜.公司治理与公司社会责任.北京：中国政法大学出版社,2001.25-29
[34]王志永,高强,常国雄.企业社会责任与内部控制互动机制研究.企业活力,2008,(12)：68～69
[35]袁敏.从三鹿奶粉事件看企业内部控制的实施.财务与会计,2009,(2)：24～25
[36]田超,干胜道.企业社会责任内部控制制度的研究.经济研究参考,2010,(49)：36-39
[37]王竹泉.企业内部控制的目标定位——基于利益相关者和集体选择理论的思考.会计之友,2008,(3)：4～8
[38]张凡.利益相关者导向的内部控制研究.[硕士学位论文].中国海洋大学.2008
[39]O.,Sheldon,The Philosophy of Management.London:Isaac Pitman&Sons,1923.
[40]Bowen,Howard R.,Social Responsibilities of the Businessman.New York:Harper&Row, 1953.
[41]Davis,Keith, Five Propositions for Social Responsibility. Business Horizon,1975,(6),19-24.
[42]Frederick,William C., From Csrl to Csr2. Business and Society,1986,33(2),153-169.
[43]Carroll,Archie B., A Three-Dimensional Conceptual Model of Corporate Performance. The Academy of Management Review,1979,4(4),497-505.
[44]Carroll,A.B.,"Business and Society:Ethics and Stakeholder Manaement,"Cincinnati: South-Western,1993,22.
[45]Carroll.A.B.and Buchholtz,A.K.,Business and Society:Ethics and Stakeholder management. Cincinnati:Souths-Western College Publishing,2000.
[46]McGuire,Jean B.;Sundgren,Alison and Schneeweis,Thomas, Corporate Social Responsibility and Firm Financial Performance. The Academy of Management Journal,1988,31(4),854-872.
[47]Clark,J.Maurice, The Changing Basis of Economic Responsibility. Journal of Political Economy,1916,24(3),200-240.
[48]The Social Responsibility of Management,in Oliver Sheldon,The Philosophy of Management,London,Sir Isaac Pitman and Sons Ltd.,first published 1924,reprinted 1965,70-99.
[49]吕春晓编.企业伦理.西安：西安交通大学出版社,2008.172-174
[50]Carroll, A. B.,1999, Corporate social responsibility:evolution of a definitional construct, inBusiness and Society,Sept.(38:3).
[51]Davis, K.,1960, Can business afford to ignore social responsibilities? California Management Review,(2:3),.70-76.
[52]McGuire,J.W.,1963,Business and Society.New York,McGraw_Hill.
[53]Walton,C.C.,1967,Corporate Social Responsibilities,Belmont,CA,Wadsworth.
[54]郑若娟.西方企业社会责任理论研究进展——基于概念演进的视角.国外社会科学,2006,(2)：34～39
[55]叶祥松、黎友焕.2004广东企业社会责任蓝皮书.广东：广东经济出版社.2004.12
[56]陈宏辉,贾生华.企业利益相关者三维分类的实证分析.经济研究,2004,(4)：80～90
[57]Carroll, A. B.,1979, A three_dimensional conceptualmodel of corporate social performance, inAcademy of Management Review(4),.497-505.
[58]Margolis JD, Walsh J P·Misery Loves Companies:Rethinking Social Initiatives by Business Madministrative Science Quarterly,2003,48 (2):268-305
[59]Ruf Bernadette·An Empirical Investigation of the Relationship Between Change in Corporate Social Performance and Financial Performance:A Stakeholder Theory Perspective. Journal of Business Ethics,2001,32 (2):143-156
[60]杨瑞龙,周业安.企业的利益相关者理论及其应用.北京：经济科学出版社,2000.129～130
[61]陈宏辉.企业的利益相关者理论与实证研究：[博士学位论文].杭州：浙江大学,2003
[62]王竹泉,逄咏梅,马广林.利益相关者与企业价值增值创造和分享.中国会计研究与教育.2006,(1)
[63]陈宏辉,贾生华.企业利益相关者的利益协调与公司治理的平衡原理.中国工业经济,2005.(8)：116
[64]李心合.关于财务理论若干问题研究[J].财经研究,2001,1：46-51.
[65]李苹莉.经营者业绩评价：利益相关者模式[M].浙江人民出版社,2001.
[66]贾生华、陈宏辉.利益相关者的界定方法述评.外国经济与管理,2002,(5)：13～18
[67]Ullman,Arieh A. Data in Search of a Theory:A Critical Examination of the Relationships among Social Performance,Social Disclosure,and Economic Performance of U.S.Firms, Academy of Management Review,1985,Vol.10(3),540-557.
[68]沈洪涛.公司社会责任与公司财务业绩关系研究：[博士学位论文].厦门：厦门大学管理学院,2005
[69]郑海东,徐梅.国外企业社会责任研究综述.中国管理信息化.2008,11(18)：94
[70]ArchieB. Carroll. The Pyramid of Corporate Social Responsibility:Toward the Moral Management of Organizational Stakeholders. Business Horizons,1991,34 (4),39-48.
[71]Clarkson Max B. E. A stakeholder Framework for Analyzing and Evaluating Corporate SocialResponsibility. The Academy of Management Review,1995,20 (1),92-117.
[72]冯梅,陈志楣,王再文.中国国有企业社会责任论：基于和谐社会的思考.北京：经济科学出版社,2009.12
[73]沈洪涛,沈艺峰.公司社会责任思想起源与演变[M].上海人民出版社,2007.
[74]黎友焕,龚成威.国内企业社会责任理论研究新进展.西安电子科技大学学报(社会科学版),2009,19(1)：2
[75]张文贤.21世纪100个会计难题.上海：立信会计出版社,2010.
[76]杨雄胜.内部控制理论研究新视野[J].会计研究,2005,7(49)：9.
[77]谢志华.内部控制,公司治理,风险管理：关系与整合[J].会计研究,2007,10：37-45.
[78]林钟高,唐亮.论内部控制目标导向：基于审计与管理视角的研究[J].会计之友,2008,43.
[79]方红星.审计模式演进视角下的内部控制.财会学习.2006,(5)：12～14
[80]杨雄胜.内部控制的管理渊源解析-管理学的视角.中国注册会计师.2006,(4)：71～75
[81]杨有红,胡燕.试论公司治理与内部控制的对接[J].会计研究,2004,10(14.18).
[82]高明华.公司治理：理论演进与实证分析：兼论中国公司治理改革[M].经济科学出版社,2001.
[83]向永平.公司治理和内部控制的文献综述.现代商贸工业.2008,(6)：44～45
[84]吴水澎.企业内部控制理论的发展与启示.会计研究.2000,(5)：2-8
[85]阎达五,杨有红.内部控制框架构建[J].会计研究,2001,2(9).
[86]刘明辉,张宜霞.内部控制的经济学思考[J].会计研究,2002(8)：54-56.
[87]李连华.公司治理结构与内部控制的链接与互动[J].会计研究,2005,2(005)：2.
[88]杨雄胜.内部控制理论研究新视野.会计研究,2005,(7)：49～54
[89]彼得·德鲁克.21世纪的管理挑战.北京：机械工业出版社,2006.27～28
[90]杨雄胜.内部控制理论面临的困境及其出路[J].会计研究,2006,2(106)：2.
[91]张砚.内部控制历史发展的组织演化研究[J].会计研究,2005,2.
[92]李心合.内部控制：从财务报告导向到价值创造导向.会计研究.2007,(4):54～60
[93]谢志华.内部控制：本质与结构.会计研究,2009,(12)：70～75
[94]王桂莲.基于现代系统思考的企业内部控制创新研究：[博士学位论文].长春：吉林大学,2008
[95]王竹泉,隋敏.控制结构+企业文化：内部控制要素新二元论.会计研究.2010,(3)：28～35
[96]张维迎.所有制、治理结构及委托——代理关系：兼评崔之元和周其仁的一些观点.经济研究.1996,(9)：3-15
[97]Coase, R. H.,1937,The Nature of the Firm, Economica,4,386-405.
[98]Williamson O E.1979,Transaction-cost economics:the governance of contractual relations[J]. Journal of law and economics,22(2):233-261.
[99]张五常.经济解释——张五常经济论文选.北京：商务印书馆,2000.
[100]Williamson,O.,1985,The Economic Institutions of Capitalism,New York:Free Press.
[101]Klein,B.,et al,1978, Vertical Integration,Appropriable Rents and the Competitive Contracting Process,J.of Law and Economics,vol.21.297-326.
[102]杨瑞龙,杨其静.专用性、专有性与企业制度.经济研究.2001,(3)：4-11
[103]Alchian A A, Demsetz H. Production, information costs, and economic organization[J]. The American economic review,1972,62(5):777-795.
[104]Grossman S J, Hart O D. The costs and benefits of ownership:A theory of vertical and lateral integration[J]. The Journal of Political Economy,1986:691-719.
[105]张光荣,曾勇,邓建平.大股东治理及股东之间的代理问题研究综述.管理学报.2007,(5)：363～378
[106]Freeman,R.Edward.战略管理——利益相关者方法.上海译文出版社,2006.
[107]白云霞,吴联生.企业契约的利益相关者模型.财经论丛,2005,(5)：14-23
[108]王竹泉,逢咏梅,马广林.利益相关者与企业价值增值创造和分享.中国会计研究与教育.2006,(1)
[109]陈宏辉,贾生华.企业社会责任观的演进与发展：基于综合性社会契约的理解.中国工业经济,2003(12)：85～92.
[110]胡贵毅.论企业社会责任的本质——兼与李伟先生商榷其他利益相关者在企业治理结构中的地位.当代经济管理.2008,(1)：15～23
[111]黎友焕.企业社会责任在中国——广东企业社会责任建设前沿报告.广州：华南理工大学出版社.2007.41-42.
[112]李心合.嵌入社会责任与扩展公司财务理论.会计研究,2009,(1)：66～73
[113]王竹泉、陈丽.2006.利益相关者集体选择与企业所有权安排.第四届公司治理国际学术研讨会论文摘要：116～120
[114]王竹泉.利益相关者财务披露监管的分析框架与体制构造.会计研究,2006,(9)：35～41
[115]王辉著.企业利益相关者治理研究——从资本结构到资源结构.北京：高等教育出版社.2005.10～11
[116]Galbraith,John Kenneth, The New Industrial State,Boston:Houghton Miffiin Company, 2nded,1971,87.
[117]Chandler,Alfred,D.Jr.,1977,The Visible Hand,Cambridge:The Belknap Press of Harvard University Press,11.
[118]张兆国,宋丽梦.企业财务主体维数、共同治理机制与共同决策效率模型——实践证明.科技进步与对策.2005,(12)：122～123
[119]Clarkson,Max B.E., Defining,Evaluating,and Managing Corporate Social Performance:The Stakeholder Management Model, L.E.Preston,Research in Corporate Social Performance and Policy.Greenwich,CT:JAI Press,1991
[120]Bowen,Howard R.,Social Responsibilities of the Businessman.New York:Harper&Row, 1953.
[121]Sethi,SP, Dimensions of Corporate Social Performance:An Analytical ramework. California Management Review,1975,17(3),58-64.
[122]刘长喜.利益相关者、社会契约与企业社会责任：[博士学位论文].上海：复旦大学.2005.
[123]林毅夫.企业承担社会责任的经济学分析.现代商业银行.2008,(2),16～18
[124]Lantos G P. The boundaries of strategic corporate social responsibility[J]. Journal of consumer marketing,2001,18(7):595-632.
[125]钟宏武.企业捐赠作用的综合解析.中国工业经济.2007,(6)：75～83.
[126]山立威、甘犁、郑涛.公告捐款与经济动机——汶川地震后中国上市公司捐款的实证研究经济研究.2008,11：51～61
[127]Dima Jamali. The Case for Strategic Corporate Social Responsibility in Developing Countries. Business and Society Review,2007(112),11-27.
[128]陈支武著.企业社会责任理论与实践.湖南大学出版社,2008.36～37
[129]钟宏武,张蒽,张康槟等著.中国企业社会责任发展指数报告2009.北京：经济管理出版社.2009.12.20～38
[130]Kotler P, Lee N. Corporate social responsibility. Hoboken[J].2005.
[131]方红星译.企业风险管理——整合框架.大连：东北财经大学出版社.2005.34～36
[132]郑少锋.企业上市公司内部控制研究：[博士学位论文].西安：西北农林科技大学2008
[133]威勒,酉兰琶著,张丽华译.利益相关者公司—利益相关者价伯最大化之流图.北京：经济答理出版社,2002.
[134]张黎焱.上市公司内部控制评价研究：[博士学位论文].财政部财政科学研究所.2010
[135]谢晓燕.企业内部控制审计研究：[博士学位论文].呼和浩特：内蒙古农业大学.2010.
[136]Shleifer A, Vishny R.,1986, Large shareholders and corporate control. Journal of Political Economy 94:461-488.
[137]La Porta R, Lopez-de-Silanes F, Shleifer A.,2002, Investor protection and corporate valuation. Journal of Finance 57,1147-1170.
[138]南开大学公司治理研究中心,公司治理评价课题组著.2004中国上市公司治理评价研究报告.北京：商务印书馆.2007.7-10
[139]周鹏,张宏志.利益相关者问的谈判与企业治理结构.经济研究,2002,(6)：55～62
[140]徐雪松.企业慈善行为研究：[博士学位论文].同济大学.2007.
[141]池国华.企业内部控制规范实施机制构建：战略导向与系统整合.会计研究,2009,(9)：66～71
[142]徐沁主编.现代企业管理：理论与应用.清华大学出版社,2010.02.147～148
[143]李兴稼,李萍,李子睿著.大学生村官的使命与创业.北京：金盾出版社,2010.166～168
[144]郭咸纲著.西方管理思想史.北京：世界图书出版公司,2009.03.343～345
[145]张岱年.中国文化概论.北京：北京师范大学出版社,1994：87～89
[146]Collins J, Porras J I. Built to last:Successful habits of visionary companies[M]. HarperBusiness,2004.
[147]Jones,Thomas M.;Felps,Will and Bigley.Gregory A., Ethical Theory and Stakeholder-Related Decisions:The Role of Stakeholder Culture. Academy of Management. The Academy of Management Review,2007,32(1),137-155.
[148]Stone,Christopher D., Law and the Culture of the Corporation. Business and Society Review,1975,(15),5.
[149]李双龙.试析企业社会责任的影响因素.经济体制改革,2005,(4)：67～70
[150]唐健盛.和谐消费环境中的企业社会责任[J].社会科学,2006,6：94～98
[151]陈支武著.企业社会责任理论与实践.湖南大学出版社,2008.275-276
[152]唐能赋,王立信等.企业管理伦理学.四川大学出版社,1989.32～33
[153]朱文忠.跨国公司企业社会责任国别差异性的原因与对策.国际经贸探索.2007,(5)：76～80
[154]徐金发等编著.企业伦理学.北京：科学出版社.2008,(9)：49～50
[155]蒋东良著.非战略管理的战略思想：现代企业社会责任观.北京：社会科学文献出版社.2009.16～19
[156]陈宏辉.中国企业社会责任这十年.管理学家.2011,(01)
[157]文婧,杨烨.国资委：央企三年内都要发布社会责任报告,经济参考报,2010-08-05
[158]郑若娟,把握社会责任发展的脉搏——《国家电网公司2008社会责任报告》的三大特点.国家电网,2009,(2)：33～34
[159]刘光明著.企业社会责任报告的编制、发布与实施.经济管理出版社.2010：114～115
[160]崔秀梅.企业社会责任报告的价值相关性研究——基于2008年上市公司企业社会责任报告的经验数据.中国会计学会年会论文集.2010.
[161]杨海燕.我国上市公司社会责任报告解读及思考——来自深交所上市公司2007～2009年的数据.2010中国会计学会财务成本分会论文集
[162]Miller,A.,1992,Green investment,inGreen Reporting:Accountancy and the Challenge ofthe Nineties,Owen,D(ed.), London:Chapman and Hall.242-255.
[163]Owen D. L, Towards a theory of social investment:a review essay, Accounting, Organizations and Society.1990,15 (3),249-265.
[164]徐国杰.社会责任投资方法将成为趋势——访美国多米尼资产管理公司CEO艾米·多米尼.中国证券报,2009-11-05
[165]成刚著.自我管理七日修炼.华东理工大学出版社,2008.18～19
[166]李正著.企业社会责任信息披露研究.经济科学出版社,2008.113-114
[167]崔新健.企业社会责任概念的辨析.社会科学2007,(12)：28～33
[168]陈佳贵,黄群慧,彭华岗等.中国企业社会责任报告2009.北京：社会科学文献出版社.2009.34～35
马振清等,访谈法在社会调查中的应用,牡丹江医学院学报,1995,(1)：92-93
传知行社会经济研究所.供应链责任矩阵-—供应链责任管理评价与促进体系.2007
转引自倪蓉编著.管理学技能与应用.北京：化学工业出版社.2009：56～57
科斯(Coase,1937)之后,后来阿尔钦和德姆塞茨(Alchian, Demsetz,1972),威廉姆森(Williamson,1975,1979),詹森和麦克林(Jensen, Mecking,1992),克莱因等(Klein et al,1978),张五常(Cheung,1983),格罗斯曼和哈特(Grossman, Hart,1981,1986),霍姆斯特姆和泰若勒(Holmstrom, Tirole,1989),杨小凯和黄有光(Yang, Ng,1994),张维迎(1995)等相继加入了探讨,形成了企业契约理论学派。参见胡贵毅.企业社会责任理论的基本问题研究：[博士学位论文].上海：上海交通大学,2010,4页
转引自李玉良,从“生产函数”到“契约安排”——企业本质理论认知的演进脉络分析,经营管理,2009,(7)：74-75
参见现代汉语词典,中国社会科学院语言研究所词典编辑室编,2002年增补本,61页
参见现代汉语词典,中国社会科学院语言研究所词典编辑室编,2002年增补本,404页
19 Donaldson T, Dunfee T W. TOWARD A UNIFIED CONCEPTION OF BUSINESS ETHICS:INTEGRATIVE SOCIAL CONTRACTS THEORY[J]. Academy of management review,1994,19(2):252-284.
20 Dunfee T W, Donaldson T. Contractarian business ethics:current status and next steps[J]. Business Ethics Quarterly,1995:173-186.
转自陈宏辉博士论文.企业的利益相关者理论与实证研究：[博士学位论文].杭州：浙江大学.95页
表格中部分资料来源：侯仕军,企业社会责任管理的一个整合性框架,经济管理,2009,(3)：153-158
转引自王志永,高强,常国雄.企业社会责任与内部控制互动机制研究.企业活力.2008.(12)：68～69
转引自周晨.中国上市公司企业社会责任的竞争优势战略属性研究——来自沪深两市731家上市公司经验证据.华东经济管理.2010,(4)：111～117
Rugman, A. M. andA. Verbeke. Global Corporate Strategy and Trad ePolicy. Routledge. London,1990.转
引自中国企业管理研究会,中国社会科学院管理科学研究中心编.中国企业社会责任报告.中国财政经济出版社,2006年5月.102页
陈宏辉.中国企业社会责任这十年.管理学家.2011年01月.
参见内部控制指南(Internal Control:Guidance for Directors on the Combined Code(1999),Institute of Chartered Accountants in England and Wales,UK.) Turnbull Review Group,Review of the Turnbull Guidance on Intemal Control.2005.
54 转引自郑少锋.企业上市公司内部控制研究：[博士学位论文].西安：西北农林科技大学.28页
王立彦教授在2008年4月22日《海峡两岸会计与管理学术研讨会》上的发言。转引自：于忠泊,田高良.上市公司内部控制报告信息有效性研究.统计与决策2009,(4)：145～147
转引自李正著.企业社会责任信息披露研究.北京：经济科学出版社.2008.112-113
[1]徐尚昆,杨汝岱.企业社会责任概念范畴的归纳性分析.中国工业经济.2007, (5)71～79
[2]Carroll, A. B., Social issues in management research:experts's views, analysis and commentary, in Business and Society,1994 (33),5-29.
[3]胡贵毅.企业社会责任理论的基本问题研究：[博士学位论文].上海：上海交通大学,2010
[4]陈支武.企业社会责任理论与实践.长沙：湖南大学出版社,2008：255
[5]Porter and Kramer. The Competitive Advantage of Corporate Philanthropy. Harvard Business Review on Corporate Social Responsibility. Boston:Harvard Business School Press.2003, 27-64.
[6]迈克尔·波特,马克·克雷默.战略与社会：竞争优势与企业社会责任的联系.上海：哈佛商业评论(中文版),2007,(11)：47～58
[7]McWilliams A, Siegel D. Corporate social responsibility:A theory of the firm perspective[J]. Academy of management review,2001,26(1):117-127.
[8]Williams, Siegel and Wright. Corporate Social Responsibility:Strategic Implications. Journal of Management Studies,2006,43.(1):1-18
[9]金润圭主编.管理学.上海：华东师范大学出版社,2008.87-88
[10]李炳毅,李东红.在战略管理过程中倡导企业的社会责任.经济问题,1998,(8)：34～35
[11]中国企业管理研究会,中国社会科学院管理科学研究中心编.中国企业社会责任报告.北京：中国财政经济出版社,2006.106～108
[12]侯仕军.企业社会责任管理的一个整合性框架.经济管理,2009,(03)：153～158
[13]周章城.企业责任竞争力研究：[博士学位论文].湘潭：湘潭大学,2007
[14]周静.企业社会责任与商人社会责任比较探讨[J].现代商贸工业,2009,21：37-38.
[15]宋献中,李皎予.企业社会责任会计.北京：中国财政经济出版社,1992.15-17
[16]阳秋林.中国社会责任会计研究.北京：中国财政经济出版社.2005：81-100
[17]胡承德.企业社会责任会计研究.长沙：湖南大学出版社,2009.20-55
[18]胡玉明.管理会计研究.北京：机械工业出版社,2008：180～182
[19]冯巧根.管理会计视角的企业社会责任揭示研究.云南财经大学学报.2009,4：18-26
[20]冯巧根.基于企业社会责任的管理会计框架重构.会计研究.2009,(8)：80～87
[21]Friedman M. The social responsibility of business is to increase its profits[J]. New York times magazine,1970,13(1970):32-33.
[22]Aupperle K E, Carroll A B, Hatfield J D. An empirical examination of the relationship between Corporate Social Responsibility and profitability[J]. Academy of management Journal,1985,28(2):446-463.
[23]Carroll A B. The pyramid of corporate social responsibility:toward the moral management of organizational stakeholders[J]. Business horizons,1991,34(4):39-48.
[24]McWilliams A, Siegel D. Corporate social responsibility and financial performance: correlation or misspecification?[J]. Strategic management journal,2000,21(5):603-609.
[25]Johnson H H. Does it pay to be good? Social responsibility and financial performance[J]. Business Horizons,2011,46(6):34-40.
[26]李正,向锐.中国企业社会责任信息披露的内容界定,计量方法和现状研究[J].会计研究,2007,7：3-11.
[27]陈玉清,马丽丽.我国上市公司社会责任会计信息市场反应实证分析[J].会计研究,2005.11：76-81.
[28]阳秋林.构我国社会责任会计信息披露的指标分新体系[J].审计与经济研究,2005,20(2).
[29]沈洪涛.公司特征与公司社会责任信息披露[J].会计研究,2007,3：9-16.
[30]马连福,赵颖.上市公司社会责任信息披露影响因素研究[J].证券市场导报,2007,3(8).
[31]Anderson J C, Frankle A W. Voluntary social reporting:an iso-beta portfolio analysis[J]. Accounting Review,1980:467-479.
[32]夏立军,方轶强.政府控制、治理环境与公司价值——来自中国证券市场的经验证据.经济研究,2005,(5)：40～51
[33]刘连煜.公司治理与公司社会责任.北京：中国政法大学出版社,2001.25-29
[34]王志永,高强,常国雄.企业社会责任与内部控制互动机制研究.企业活力,2008,(12)：68～69
[35]袁敏.从三鹿奶粉事件看企业内部控制的实施.财务与会计,2009,(2)：24～25
[36]田超,干胜道.企业社会责任内部控制制度的研究.经济研究参考,2010,(49)：36-39
[37]王竹泉.企业内部控制的目标定位——基于利益相关者和集体选择理论的思考.会计之友,2008,(3)：4～8
[38]张凡.利益相关者导向的内部控制研究.[硕士学位论文].中国海洋大学.2008
[39]O.,Sheldon,The Philosophy of Management.London:Isaac Pitman&Sons,1923.
[40]Bowen,Howard R.,Social Responsibilities of the Businessman.New York:Harper&Row, 1953.
[41]Davis,Keith, Five Propositions for Social Responsibility. Business Horizon,1975,(6),19-24.
[42]Frederick,William C., From Csrl to Csr2. Business and Society,1986,33(2),153-169.
[43]Carroll,Archie B., A Three-Dimensional Conceptual Model of Corporate Performance. The Academy of Management Review,1979,4(4),497-505.
[44]Carroll,A.B.,"Business and Society:Ethics and Stakeholder Manaement,"Cincinnati: South-Western,1993,22.
[45]Carroll.A.B.and Buchholtz,A.K.,Business and Society:Ethics and Stakeholder management. Cincinnati:Souths-Western College Publishing,2000.
[46]McGuire,Jean B.;Sundgren,Alison and Schneeweis,Thomas, Corporate Social Responsibility and Firm Financial Performance. The Academy of Management Journal,1988,31(4),854-872.
[47]Clark,J.Maurice, The Changing Basis of Economic Responsibility. Journal of Political Economy,1916,24(3),200-240.
[48]The Social Responsibility of Management,in Oliver Sheldon,The Philosophy of Management,London,Sir Isaac Pitman and Sons Ltd.,first published 1924,reprinted 1965,70-99.
[49]吕春晓编.企业伦理.西安：西安交通大学出版社,2008.172-174
[50]Carroll, A. B.,1999, Corporate social responsibility:evolution of a definitional construct, inBusiness and Society,Sept.(38:3).
[51]Davis, K.,1960, Can business afford to ignore social responsibilities? California Management Review,(2:3),.70-76.
[52]McGuire,J.W.,1963,Business and Society.New York,McGraw_Hill.
[53]Walton,C.C.,1967,Corporate Social Responsibilities,Belmont,CA,Wadsworth.
[54]郑若娟.西方企业社会责任理论研究进展——基于概念演进的视角.国外社会科学,2006,(2)：34～39
[55]叶祥松、黎友焕.2004广东企业社会责任蓝皮书.广东：广东经济出版社.2004.12
[56]陈宏辉,贾生华.企业利益相关者三维分类的实证分析.经济研究,2004,(4)：80～90
[57]Carroll, A. B.,1979, A three_dimensional conceptualmodel of corporate social performance, inAcademy of Management Review(4),.497-505.
[58]Margolis JD, Walsh J P·Misery Loves Companies:Rethinking Social Initiatives by Business Madministrative Science Quarterly,2003,48 (2):268-305
[59]Ruf Bernadette·An Empirical Investigation of the Relationship Between Change in Corporate Social Performance and Financial Performance:A Stakeholder Theory Perspective. Journal of Business Ethics,2001,32 (2):143-156
[60]杨瑞龙,周业安.企业的利益相关者理论及其应用.北京：经济科学出版社,2000.129～130
[61]陈宏辉.企业的利益相关者理论与实证研究：[博士学位论文].杭州：浙江大学,2003
[62]王竹泉,逄咏梅,马广林.利益相关者与企业价值增值创造和分享.中国会计研究与教育.2006,(1)
[63]陈宏辉,贾生华.企业利益相关者的利益协调与公司治理的平衡原理.中国工业经济,2005.(8)：116
[64]李心合.关于财务理论若干问题研究[J].财经研究,2001,1：46-51.
[65]李苹莉.经营者业绩评价：利益相关者模式[M].浙江人民出版社,2001.
[66]贾生华、陈宏辉.利益相关者的界定方法述评.外国经济与管理,2002,(5)：13～18
[67]Ullman,Arieh A. Data in Search of a Theory:A Critical Examination of the Relationships among Social Performance,Social Disclosure,and Economic Performance of U.S.Firms, Academy of Management Review,1985,Vol.10(3),540-557.
[68]沈洪涛.公司社会责任与公司财务业绩关系研究：[博士学位论文].厦门：厦门大学管理学院,2005
[69]郑海东,徐梅.国外企业社会责任研究综述.中国管理信息化.2008,11(18)：94
[70]ArchieB. Carroll. The Pyramid of Corporate Social Responsibility:Toward the Moral Management of Organizational Stakeholders. Business Horizons,1991,34 (4),39-48.
[71]Clarkson Max B. E. A stakeholder Framework for Analyzing and Evaluating Corporate SocialResponsibility. The Academy of Management Review,1995,20 (1),92-117.
[72]冯梅,陈志楣,王再文.中国国有企业社会责任论：基于和谐社会的思考.北京：经济科学出版社,2009.12
[73]沈洪涛,沈艺峰.公司社会责任思想起源与演变[M].上海人民出版社,2007.
[74]黎友焕,龚成威.国内企业社会责任理论研究新进展.西安电子科技大学学报(社会科学版),2009,19(1)：2
[75]张文贤.21世纪100个会计难题.上海：立信会计出版社,2010.
[76]杨雄胜.内部控制理论研究新视野[J].会计研究,2005,7(49)：9.
[77]谢志华.内部控制,公司治理,风险管理：关系与整合[J].会计研究,2007,10：37-45.
[78]林钟高,唐亮.论内部控制目标导向：基于审计与管理视角的研究[J].会计之友,2008,43.
[79]方红星.审计模式演进视角下的内部控制.财会学习.2006,(5)：12～14
[80]杨雄胜.内部控制的管理渊源解析-管理学的视角.中国注册会计师.2006,(4)：71～75
[81]杨有红,胡燕.试论公司治理与内部控制的对接[J].会计研究,2004,10(14.18).
[82]高明华.公司治理：理论演进与实证分析：兼论中国公司治理改革[M].经济科学出版社,2001.
[83]向永平.公司治理和内部控制的文献综述.现代商贸工业.2008,(6)：44～45
[84]吴水澎.企业内部控制理论的发展与启示.会计研究.2000,(5)：2-8
[85]阎达五,杨有红.内部控制框架构建[J].会计研究,2001,2(9).
[86]刘明辉,张宜霞.内部控制的经济学思考[J].会计研究,2002(8)：54-56.
[87]李连华.公司治理结构与内部控制的链接与互动[J].会计研究,2005,2(005)：2.
[88]杨雄胜.内部控制理论研究新视野.会计研究,2005,(7)：49～54
[89]彼得·德鲁克.21世纪的管理挑战.北京：机械工业出版社,2006.27～28
[90]杨雄胜.内部控制理论面临的困境及其出路[J].会计研究,2006,2(106)：2.
[91]张砚.内部控制历史发展的组织演化研究[J].会计研究,2005,2.
[92]李心合.内部控制：从财务报告导向到价值创造导向.会计研究.2007,(4):54～60
[93]谢志华.内部控制：本质与结构.会计研究,2009,(12)：70～75
[94]王桂莲.基于现代系统思考的企业内部控制创新研究：[博士学位论文].长春：吉林大学,2008
[95]王竹泉,隋敏.控制结构+企业文化：内部控制要素新二元论.会计研究.2010,(3)：28～35
[96]张维迎.所有制、治理结构及委托——代理关系：兼评崔之元和周其仁的一些观点.经济研究.1996,(9)：3-15
[97]Coase, R. H.,1937,The Nature of the Firm, Economica,4,386-405.
[98]Williamson O E.1979,Transaction-cost economics:the governance of contractual relations[J]. Journal of law and economics,22(2):233-261.
[99]张五常.经济解释——张五常经济论文选.北京：商务印书馆,2000.
[100]Williamson,O.,1985,The Economic Institutions of Capitalism,New York:Free Press.
[101]Klein,B.,et al,1978, Vertical Integration,Appropriable Rents and the Competitive Contracting Process,J.of Law and Economics,vol.21.297-326.
[102]杨瑞龙,杨其静.专用性、专有性与企业制度.经济研究.2001,(3)：4-11
[103]Alchian A A, Demsetz H. Production, information costs, and economic organization[J]. The American economic review,1972,62(5):777-795.
[104]Grossman S J, Hart O D. The costs and benefits of ownership:A theory of vertical and lateral integration[J]. The Journal of Political Economy,1986:691-719.
[105]张光荣,曾勇,邓建平.大股东治理及股东之间的代理问题研究综述.管理学报.2007,(5)：363～378
[106]Freeman,R.Edward.战略管理——利益相关者方法.上海译文出版社,2006.
[107]白云霞,吴联生.企业契约的利益相关者模型.财经论丛,2005,(5)：14-23
[108]王竹泉,逢咏梅,马广林.利益相关者与企业价值增值创造和分享.中国会计研究与教育.2006,(1)
[109]陈宏辉,贾生华.企业社会责任观的演进与发展：基于综合性社会契约的理解.中国工业经济,2003(12)：85～92.
[110]胡贵毅.论企业社会责任的本质——兼与李伟先生商榷其他利益相关者在企业治理结构中的地位.当代经济管理.2008,(1)：15～23
[111]黎友焕.企业社会责任在中国——广东企业社会责任建设前沿报告.广州：华南理工大学出版社.2007.41-42.
[112]李心合.嵌入社会责任与扩展公司财务理论.会计研究,2009,(1)：66～73
[113]王竹泉、陈丽.2006.利益相关者集体选择与企业所有权安排.第四届公司治理国际学术研讨会论文摘要：116～120
[114]王竹泉.利益相关者财务披露监管的分析框架与体制构造.会计研究,2006,(9)：35～41
[115]王辉著.企业利益相关者治理研究——从资本结构到资源结构.北京：高等教育出版社.2005.10～11
[116]Galbraith,John Kenneth, The New Industrial State,Boston:Houghton Miffiin Company, 2nded,1971,87.
[117]Chandler,Alfred,D.Jr.,1977,The Visible Hand,Cambridge:The Belknap Press of Harvard University Press,11.
[118]张兆国,宋丽梦.企业财务主体维数、共同治理机制与共同决策效率模型——实践证明.科技进步与对策.2005,(12)：122～123
[119]Clarkson,Max B.E., Defining,Evaluating,and Managing Corporate Social Performance:The Stakeholder Management Model, L.E.Preston,Research in Corporate Social Performance and Policy.Greenwich,CT:JAI Press,1991
[120]Bowen,Howard R.,Social Responsibilities of the Businessman.New York:Harper&Row, 1953.
[121]Sethi,SP, Dimensions of Corporate Social Performance:An Analytical ramework. California Management Review,1975,17(3),58-64.
[122]刘长喜.利益相关者、社会契约与企业社会责任：[博士学位论文].上海：复旦大学.2005.
[123]林毅夫.企业承担社会责任的经济学分析.现代商业银行.2008,(2),16～18
[124]Lantos G P. The boundaries of strategic corporate social responsibility[J]. Journal of consumer marketing,2001,18(7):595-632.
[125]钟宏武.企业捐赠作用的综合解析.中国工业经济.2007,(6)：75～83.
[126]山立威、甘犁、郑涛.公告捐款与经济动机——汶川地震后中国上市公司捐款的实证研究经济研究.2008,11：51～61
[127]Dima Jamali. The Case for Strategic Corporate Social Responsibility in Developing Countries. Business and Society Review,2007(112),11-27.
[128]陈支武著.企业社会责任理论与实践.湖南大学出版社,2008.36～37
[129]钟宏武,张蒽,张康槟等著.中国企业社会责任发展指数报告2009.北京：经济管理出版社.2009.12.20～38
[130]Kotler P, Lee N. Corporate social responsibility. Hoboken[J].2005.
[131]方红星译.企业风险管理——整合框架.大连：东北财经大学出版社.2005.34～36
[132]郑少锋.企业上市公司内部控制研究：[博士学位论文].西安：西北农林科技大学2008
[133]威勒,酉兰琶著,张丽华译.利益相关者公司—利益相关者价伯最大化之流图.北京：经济答理出版社,2002.
[134]张黎焱.上市公司内部控制评价研究：[博士学位论文].财政部财政科学研究所.2010
[135]谢晓燕.企业内部控制审计研究：[博士学位论文].呼和浩特：内蒙古农业大学.2010.
[136]Shleifer A, Vishny R.,1986, Large shareholders and corporate control. Journal of Political Economy 94:461-488.
[137]La Porta R, Lopez-de-Silanes F, Shleifer A.,2002, Investor protection and corporate valuation. Journal of Finance 57,1147-1170.
[138]南开大学公司治理研究中心,公司治理评价课题组著.2004中国上市公司治理评价研究报告.北京：商务印书馆.2007.7-10
[139]周鹏,张宏志.利益相关者问的谈判与企业治理结构.经济研究,2002,(6)：55～62
[140]徐雪松.企业慈善行为研究：[博士学位论文].同济大学.2007.
[141]池国华.企业内部控制规范实施机制构建：战略导向与系统整合.会计研究,2009,(9)：66～71
[142]徐沁主编.现代企业管理：理论与应用.清华大学出版社,2010.02.147～148
[143]李兴稼,李萍,李子睿著.大学生村官的使命与创业.北京：金盾出版社,2010.166～168
[144]郭咸纲著.西方管理思想史.北京：世界图书出版公司,2009.03.343～345
[145]张岱年.中国文化概论.北京：北京师范大学出版社,1994：87～89
[146]Collins J, Porras J I. Built to last:Successful habits of visionary companies[M]. HarperBusiness,2004.
[147]Jones,Thomas M.;Felps,Will and Bigley.Gregory A., Ethical Theory and Stakeholder-Related Decisions:The Role of Stakeholder Culture. Academy of Management. The Academy of Management Review,2007,32(1),137-155.
[148]Stone,Christopher D., Law and the Culture of the Corporation. Business and Society Review,1975,(15),5.
[149]李双龙.试析企业社会责任的影响因素.经济体制改革,2005,(4)：67～70
[150]唐健盛.和谐消费环境中的企业社会责任[J].社会科学,2006,6：94～98
[151]陈支武著.企业社会责任理论与实践.湖南大学出版社,2008.275-276
[152]唐能赋,王立信等.企业管理伦理学.四川大学出版社,1989.32～33
[153]朱文忠.跨国公司企业社会责任国别差异性的原因与对策.国际经贸探索.2007,(5)：76～80
[154]徐金发等编著.企业伦理学.北京：科学出版社.2008,(9)：49～50
[155]蒋东良著.非战略管理的战略思想：现代企业社会责任观.北京：社会科学文献出版社.2009.16～19
[156]陈宏辉.中国企业社会责任这十年.管理学家.2011,(01)
[157]文婧,杨烨.国资委：央企三年内都要发布社会责任报告,经济参考报,2010-08-05
[158]郑若娟,把握社会责任发展的脉搏——《国家电网公司2008社会责任报告》的三大特点.国家电网,2009,(2)：33～34
[159]刘光明著.企业社会责任报告的编制、发布与实施.经济管理出版社.2010：114～115
[160]崔秀梅.企业社会责任报告的价值相关性研究——基于2008年上市公司企业社会责任报告的经验数据.中国会计学会年会论文集.2010.
[161]杨海燕.我国上市公司社会责任报告解读及思考——来自深交所上市公司2007～2009年的数据.2010中国会计学会财务成本分会论文集
[162]Miller,A.,1992,Green investment,inGreen Reporting:Accountancy and the Challenge ofthe Nineties,Owen,D(ed.), London:Chapman and Hall.242-255.
[163]Owen D. L, Towards a theory of social investment:a review essay, Accounting, Organizations and Society.1990,15 (3),249-265.
[164]徐国杰.社会责任投资方法将成为趋势——访美国多米尼资产管理公司CEO艾米·多米尼.中国证券报,2009-11-05
[165]成刚著.自我管理七日修炼.华东理工大学出版社,2008.18～19
[166]李正著.企业社会责任信息披露研究.经济科学出版社,2008.113-114
[167]崔新健.企业社会责任概念的辨析.社会科学2007,(12)：28～33
[168]陈佳贵,黄群慧,彭华岗等.中国企业社会责任报告2009.北京：社会科学文献出版社.2009.34～35