企业社会责任的法经济学分析

企业社会责任构成了对传统公司法基本理念,即企业是为其股东利益而存在的营利性组织的挑战.企业在追求利润最大化的同时应该兼顾社会效益,承担社会责任是现代企业不可回避的义务.新<公司法>不仅将强化公司社会责任理念列入总则条款,而且在分则中设计了一套充分强化公司社会责任的具体制度.加强企业社会责任法律化活动可以有助于公司适当提升守法成本,减少不经济活动的发生.

Analysis of Corporate Social Responsibility based on Law and Economics

The corporate social responsibility poses the challenge to the basic principle of traditional corporation law, i.e. corporations are organizations seeking profit for their shareholders. Corporations ought to give attention to social benefit while maximizing their own profit. Taking social responsibility is an unavoidable duty of modem enterprises. In the new Corporation Law, not only the concept of strengthening corporate social responsibility is listed in the general rules, a series of regulations is also designed in the specific provisions. Strengthening the legalization of corporate social responsibility will help to properly raise the cost of abiding by the law and reduce uneconomic activities.