Study Responsibility System Based On Stakeholder Theory T Municipal Tobacco Monopoly Bureau (company) Society

With the rapid development of the economy and society, the idea of corporate social responsibility (CSR) spread quickly and has more and more influences in China. Tobacco industry is an important part of Chinese economy, as it is a considerable component of national fiscal income, and the main channel of develop agriculture and increase peasants’ income in certain places, it also has a large number of consumers and staffs besides. However, the tobacco does harm to human’s health. So it is very necessary for tobacco commercial companies to advocate the development of CSR.The tobacco industry has lots of stakeholders with the contradiction of economic value and ethical value, and the CSR practice is the only way to ease this conflict. To set up a scientific CSR system and intensify CSR practice can strengthen staffs’ responsibility, improve the work-activity, and establish a good social figure.Based on the theory of stakeholders, this paper emphasizes the legitimacy of CSR system and practice and changes the prejudice to CSR. And in this paper, we raise the CSR system of T tobacco company, propose the path to CSR practice, and combine the company management with CSR system through the theory of stakeholders.There are five parts. First part is to T expatiate on the purpose, meaning and methods of this research, and the innovations as well. The second part is to summarize relevant theories about the CSR, including the theory of stakeholders. The third part is to expound the basic information, operation and current CSR practice of T Company, and introduce the experiences of other companies. The forth part is to analyze the stakeholders of T company, and study the distributions of benefits in this industry. The fifth part is to put forward the CSR content and assessing system of the company as well as the developing path, according to the theory of stakeholders.