理性对待企业社会责任——评我国《公司法》中的企业社会责任条款  

Rational Treatment for Enterprise's Social Responsibility——Comment on the Social Responsibility Provisions of China's Company Law

作　　者：龙新[1] 唐海峰[1] 

机构地区：[1]西南政法大学研究生部,重庆400031

出　　处：《湖南工程学院学报（社会科学版）》2007年第4期101-104,共4页Journal of Hunan Institute of Engineering(Social Science Edition)

摘　　要：对我国《公司法》中企业社会责任条款的实证分析表明,企业社会责任不是空洞的宣言,它的价值理念蕴涵在公司法中,通过相关的条款予以体现,这说明它不仅仅是一种理论,而且具有重要的现实意义。对企业社会责任不应该只做纯理论性的法条解读,有必要将其与实体意义上的惩罚权联系起来,做到理性对待企业社会责任,以推进企业社会责任在我国的实施。Empirical analysis of the social responsibility provisions of China s Company Law shows that social responsibility is not merely an empty manifesto,and that its value lies in Company Law and reflects in the velevant provisions.Social responsibility is a theory with great significance.Enterprises should not only have a good understanding of the theory,but also combine the entity significance with the penalty power so as to have a rational treatment for its social responsibility and put it into effect in Chin...

关 键 词：企业 社会责任 公司法 

分 类 号：D922.291.91[政治法律—经济法学]