企业社会责任与财务治理——来自西子联合控股有限公司的案例分析

• 作 者: 何威风
• 机 构: 中南财经政法大学会计学院,
• 出 处: 财务与会计
• 发表日期: 2009年18期
• 关键词: 企业社会责任 利益相关者 治理模式 企业社会责任报告 非正式制度安排 案例分析

自上个世纪90年代以来,全球范围内掀起了一场企业社会责任运动,企业开始积极地履行社会责任并更加关注与人、社会及环境的和谐发展。而主要为解决企业剩余索取权与控制权合理配置的财务治理,本质上是利益相

Since the 90s of the last century, a corporate social responsibility movement has been set off around the world. Companies are actively implementing their social responsibilities and paying more attention to the harmonious development with people, society and the environment. And mainly to solve the corporate residual claim and control of the rational allocation of financial governance, in essence, is the phase of interest