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Along with the international standard of Corporate Social Responsibility is issued,more and more scholars involved in this issue of discussion. Should the enterprisebear the social responsibility? Which social responsibility enterprises should beundertaken? How should the enterprise bear the social responsibility? And so on aseries of problems have yet to have a unified conclusion yet.Article first reviewed the theory of stakeholders and corporate social responsibilitytheory, and then summarized the definition of stakeholders in this paper from thepoint of view of different scholars. Stakeholders are those that directly or indirectlyaffect the enterprise production and development, and also is the enterprise themanagement activities in the enterprise internal and external individuals and groups.This paper analysis the subtle relationship between stakeholder theory and externalitytheory, based on stakeholder apart, and reference tools of externality theory analyzesthe reasons of the corporate social responsibility. The article points out that in the caseof interests’ relatively distant relationships, social responsibility are easy to bewreaked. And it is easy to overlook the externalities,. At the same time, due to the lackof law, or other reasons consumers do not pay attention on the problems, which leadto social lack of motivation and incentive to solve the problem.The date in this paper are provided with three-dimensional information, includingtime, enterprise and indicators, thus to build time series/cross section data model toempirical analysis on corporate social responsibility. Corporate social responsibilitycan be divided into three parts, namely the enterprise to the government’sresponsibility, the enterprise to the worker’s responsibility, corporate socialresponsibilities (to show the enterprise donations, environmental protectionexpenditure, etc.) and draw the conclusion.Finally, the thesis proposal, the government should actively play the role of themaintainer of public interest, relying on legal, regulatory, punishment means to solvethe problem of corporate social responsibility weakening, etc.
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