“公司社会责任”灵魂托生之真谛  

The Importance of the Soul of "Corporate Social Responsibility" Coming to Life

作　　者：田保军[1] 

机构地区：[1]天津商业大学法学院,天津300134

出　　处：《黑龙江省政法管理干部学院学报》2012年第1期76-79,共4页Journal of Heilongjiang Administrative Cadre College of Politics and Law

基　　金：天津市哲学社会科学规划课题<民营企业治理结构研究>的中期成果(TJFHO7028)

摘　　要：造成《公司法》第5条之"公司应承担社会责任"不能真正付诸实践之最根本原因在于"公司社会责任"本身灵魂脱壳,然"公司社会责任"之精髓意义重大,决不允许任何人以任何方式加以否定。"公司社会责任"灵魂"托生"之途即为"公司利他权",此等界定实为正本清源,不但解决了公司或其董事等高管"积极实施利他主义行为"之理论困惑,且能使它更合理地融入《公司法》,使《公司法》更契合民商法的本质和价值理念,体现正义,真正践行《宪法》规定之"国家尊重和保障人权",贯彻"以人为本"的科学发展观;更有助于公司或董事为其他利益相关者之谋利在实践中真正得以落实,确保社会公平与"和谐"发展。The fundamental reason that result in ＂corporate should take social responsibility＂ in article 5 of ＂Company Law＂ can not really put into practice is that the soul of ＂corporate social responsibility＂ Shell out! However,the essence of ＂corporate social responsibility＂ is of great significance,and never allow to be negated in any way by anyone! The road of the soul of ＂Corporate social responsibility＂coming to life is ＂corporate altruistic right＂.This definition actually get to the root,not only solve the theoretical confusion that the company or its directors and other executives actively implement＂ altruistic behavior＂,but also can make it more reasonably integrate into ＂Company Law＂,＂Company Law＂ more fit the nature and value of the law of civil and commerce,embody the justice,really practice ＂the state respects and safeguards human rights＂ in Constitution,implement the scientific development concept of ＂people-oriented＂,prompte the company or the directors to profit other stakeholders,and ensure social equity and ＂harmonious＂ development.

关 键 词：公司社会责任 法律权利 利他权 价值 

分 类 号：D922.29[政治法律—经济法学]