财经问题研究

党的二十大报告指出，实现全体人民共同富裕是中国式现代化的本质要求。在中国式现代化背景下，中国企业管理应基于利益相关者视角，响应共同富裕的目标导向，积极履行社会责任和道德责任。利益相关者理论将企业管理的关注点和企业创造财富的动力由股东、企业内部转向社会整体的主张，符合中华文明传统的一贯精神，更有助于实现共同富裕，也更能彰显中国式现代化的特质和优势。企业应秉持一种“共生共在”的理念，深刻认识到自身所承担的社会责任和道德责任，主动将自身的生存和发展融入实现共同富裕的过程之中。

The report to the 20th National Congress of the Communist Party of China(CPC) systematically discussed the proposition of “Chinese modernization” and profoundly expounded its characteristics, essential requirements and major principles. Chinese modernization refers to common prosperity for all the people, and common prosperity is an important feature of the socialist market economy surpassing the capitalist market economy. In the context of socialism with Chinese characteristics, we must consider what role enterprises play in the socialist market economy.This paper argues that as the main body of economic activities, and as an important force in creating wealth and promoting social development, enterprises should take important moral and social responsibilities in the process of achieving common prosperity.Against the background of Chinese modernization, the article focuses on corporate responsibility oriented to the common prosperity from five perspectives. Firstly, the authors analyze the internal logic of the Chinese modernization of common prosperity that is superior to the Western capitalist modernization. Secondly, the article points out that the realization of common prosperity for all requires Chinese enterprises to uphold a stakeholder perspective and take social responsibility. The article introduces the development of the stakeholder perspective and emphasizes that the stakeholder perspective is a holistic, processual and relational perspective for understanding the nature of business. Thirdly, from a stakeholder perspective, it is argued that enterprises should be socially and ethically responsible, not just in terms of their own interests. Fourthly, the stakeholder perspective is in line with the traditional Chinese philosophy of coexistence, which not only helps to achieve common prosperity, but also can truly solve problems of wealth gap and inequality worldwide.Finally, the article suggests that Chinese enterprises should take care of their stakeholders based on the philosophy of“coexistence” and truly realize their value in the consideration of the overall progress of society. In addition, the article puts forward suggestions on how enterprises take social and moral responsibilities to help achieve common prosperity.The article is innovative in the following aspects. First, it explores research of promoting common prosperity from the perspective of stakeholders, which further supports the internal logic that Chinese modernization is superior to Western capitalist modernization. Second, it is argued that the stakeholder perspective is in line with the traditional spirit of“coexistence” of Chinese civilization, and it is also more capable of demonstrating the characteristics and advantages of Chinese modernization. Third, it is argued that against the background of Chinese modernization, the purpose of Chinese enterprises to create wealth should fundamentally for the common prosperity of all people and the overall prosperity of society, rather than for interests of shareholders and the development of enterprises.