Government Responsibility In The Corporate Social Responsibility Construct Research

Along with the development of economic globalization and movement in western corporate social responsibility, the constitution of corporate social responsibility becomes more important and exigent. At the same time, requests of responsible government, transformations of government function as well as construction of harmony society call for governments to take the constitution of corporate social responsibility in hand positively.This paper is finished with the base of stakeholder theory, responsible government theory and relationship of corporate social responsibility. Through analyzing the overseas successful experience, this paper aims to explore the most suitable social responsible system of government-corporate construction in China, and further puts forward the responsibility of governments acting during this process, which should include guiding, regulating and evaluating responsibility. Guiding responsibility include: consolidating the propagandist and educational system of corporate social responsibility, guiding corporate to assume social responsibility voluntarily, endowing corporate social responsibility bright time significance and transforming itself to be a quality; regulating and directing the movement of corporate fund, encouraging corporate to assume social responsibility voluntarily through diverse ways, successful managing the operation and utilization of donations as well as its valuableness and increment; establishing and perfecting incentive and restraint mechanisms. Regulating responsibility include: perfecting relative laws and regulations, accelerating the reformations of administrative management system; establishing the evaluative system of corporate social responsibility; perfecting corporate credit system. Evaluating responsibility includes:establishing the accounting and auditing system of corporate social responsibility; directing the exertion of social monitoring; perfecting the system of corporate social responsibility.Both the issues and causes as well as suggestions mentioned in this paper are not only favorable for governments to transform the exogenous responsibility to internal responsibility during the process of construction of corporate social responsibility, but also beneficial for corporate to assume social responsibility voluntarily and further boost the construction of domestic corporate social responsibility.