On The Theoretical Basis Of The Corporate Social Responsibility And Its Implementation Mechanisms

The idea that corporation should assume social responsibility has been increasingly accepted. But people have't arrive at the same idea on why corporation assume social responsibility and how to assume it. Although our own corporations have got some achievements on carrying out social responsibility, there is no doubt that the status quo of CSR in our country is not optimized. So research on the theoretical basis and realization mechanism of CSR have a significant sense.This paper persist in combined analysis of theory and exercise both generalization and comparative methods. Logically, it can be divided into four sections:The first section, general theories about social responsibility. This section defines the concept of CSR, and analyse it's character , then, outlines it's range with methods of enumeration and generalization. This section paves for the whole paper.The second section, theoretical basis of CSR. This section discusses the theoretical basis of CSR through moral basis: theory of justice, society-oriented, contract theory and review of cost-income.The third section, the review of comparative law on CSR. This section make a demonstration review on realization mechanism of CSR of America, England, Germany and Japan, and generalize the experience of these countries, furthermore, come to a apocalypse for our country to carry out CSR. This section set a basis for us to discuss the realization mechanism of CSR in China.The forth section, realization mechanism of Chinese CSR. This section discuss realization mechanism of Chinese CSR through perfecting legislation, strictly executing the law, consciously carrying out and social supervision .This section is useful for the improvement of CSR in China.