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The Research Of Corporate Social Investment Incentive Mechanism

Posted on:2011-05-22Degree:MasterType:Thesis
Country:ChinaCandidate:X CengFull Text:PDF
GTID:2249330371463848Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid economic development, one-sided pursuit of economic interests of the business problems caused by more serious. Environmental pollution is worsening, a serious threat to quality of products to consumer health and safety interests of employees without effective protection issues have led to a growing number of social conflicts, not only affects sustainable development of the enterprises, social and sustainable economic development will be adversely affected. Currently, the corporate get no initiative in their social investment,get insufficient money in social investment, have narrow field of social investment and lack of sustained investment behavior. To solve these problems, we need to create the appropriate incentive mechanisms to promote corporate social investment behavior . In this paper, the social cost of incentives for business investment based on the theoretical analysis proposed a reconstruction of the social costs of corporate investment incentive mechanism for promoting corporate social cost of providing appropriate recommendations.In this paper,we define the concepts of the social costs and corporate social investment,incentive theory, stakeholder theory and the theory of sustainable development are theories foundation of this study. From an economic point of view, the government should play an important role in encouraging enterprises in social investment.We set clear incentive goals, incentive main bodies and objects, get analysis of how the investment incentives policy runs, propose to build the basic framework for encouraging corporate social investment. By analyzing the existing incentives for business investment situation, discuss problems, study how to improve the incentive mechanism of corporate social investment.It needs to build a common accounting system of corporate social costs, use a variety of ways to motivate corporate social invetment and inplement economic incentives and reputation incentives. Therefore,the mechanism can incentive coparate social investment effectively.
Keywords/Search Tags:Corporate social investment, Ecnomic incentive, Reputation incentive
PDF Full Text Request
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