以背景依赖理论为基础，通过规范研究的方式从中美比较的独特视角，探讨中美文化与社会背景的差异及其对企业社会责任的影响。研究表明，美国个人主义价值观对个人权利的尊崇，对政府权力集中的警惕，使美国形成了“大社会———小政府”的社会结构，高度发达的非政府组织、独立自由的新闻媒体、自主维权的社会公众，这些都构成了对企业生死攸关的社会责任社会压力机制。而中国集体主义价值观对整体价值的强调，对政府干预的路径依赖，使中国形成了“强政府———弱社会”的社会结构，非政府组织的弱小幼稚、新闻媒体监督功能的不足、公众社会责任意识的淡薄，这些都导致了企业社会责任社会压力机制的缺失，加剧了企业的社会责任问题。%Based on the Context Dependency Theory, taking the normative research method, culture and social background differences between China and the United States and its impacts on corporate social responsibility is discussed from the unique perspective of the comparative analysis of China and the United States. The study shows that American individualism values ’ respect for individual rights, wary of the government ’ s power concentration, helps the United States form the social structure of a "big society and small government". Highly developed non-governmental organizations, independent and free news media, and autonomously protecting own rights on the public constitute the social pressure mechanism of the vital corporate social responsibility. China’ s collectivism values emphasize the overall value and ignores individual rights, and it makes China a " strong government and weak society". The underdevelopment of non government organization, the deficiency in the supervision function of news media, the weakness of the public social responsibility consciousness lead to the lack of social pressure mechanism for corporate social responsibility and exacerbate the corporate social irresponsibility.
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