论我国公司社会责任的立法完善

公司社会责任是20世纪30年代以来涉及到经济学、管理学、社会学等众多学科领域的一个重要理论。这一理论的出现可以说是公司法领域中的一场公司法理念的重大变革。为了顺应这一历史潮流。适应我国经济的可持续发展以及构建社会主义和谐社会的需要，我国《公司法》第五条明确了公司应当承担社会责任的规定。但由于《公司法》对公司社会责任作出的规定较为抽象和概括，因此在法律实践中，产生了巨大的争议。针对上述问题，结合我国有关公司社会责任立法现状，提出从公司社会责任的实体法和程序法两个方面来进行完善。

Perfecting the Legislation on the Social Responsibilities of Chinese Companies

As a critical theory, the social responsibilities of companies involve a lot of fields such as economics, management and sociology, and have caused great changes of ideas on corporation law. In order to meet the needs of sustained development of Chinese economy and establishment of socialist harmonious society, Article 5 of Corporation Law clarifies companies should shoulder the social responsibilities. Because of the abstractness of regulation made by Corporation Law it has made great disputes in legal practice. Combining the legal practice, this paper points out Corporation Law should be perfected through substantive law and procedural law of the social responsibilities of companies.