【摘要】 我国现行公司法第五条第一款规定“公司从事经营活动,必须遵守法律、行政法规,遵守社会公德、商业道德,诚实守信,接受政府和社会公众的监督,承担社会责任。”这意味着公司的社会责任在我国真正从道德层面上升到法律层面,成为公司的法定义务和责任。公司对社会责任的承担也就相应的转化成为了一个守法和执法的问题。然而,什么是公司的社会责任,如何承担,法律后果如何,这些都有待于进一步健全和完善。法律的价值和功能是在法律实施过程中得到实现的,只有从法律层面上来构建公司的社会责任并使它在社会生活中被转化为现实,才能实现公司个体利益与社会利益的良性循环。更多还原

【Abstract】 According to Article 5 of the current Company Law of PRC,when undertaking business operations,a company must comply with the laws and administrative regulations,social morality and business morality.It should act in good faith,accept the supervision of the government and the general public,and bear social responsibilities.That means that the corporate social responsibility has been raised to the level of law,and it becomes the legal obligation and responsibility of a company.The assumption of the responsibility becomes an issue of abidance and execution to the law.However,what is the social responsibility of a company? How to bear? What are the legal consequences? All these need further and complete improvement.The value and functions of the law are realized in the process of implementation,only by building corporate social responsibility on the level of law and turning it into reality in the social activities,can we enter the sound cycle of corporate individual benefits and social benefits.更多还原