营利法人社会责任规制体系优化进路研究  

Research on the Optimization Path of the Social Responsibility RegulatorySystem for Profit-Making Legal Persons

作　　者：蒋遐雏 Jiang Xiachu(School of Law,University of International Business and Economics,Beijing 100029)

机构地区：[1]对外经济贸易大学法学院,北京100029

出　　处：《河南财经政法大学学报》2024年第3期115-127,共13页Journal of Henan University of Economics and Law

基　　金：2023年国家社会科学基金青年项目“中国参与全球数字税收治理的法律路径研究”(项目编号:23CFX068)的阶段性成果。

摘　　要：在现代法治社会,营利法人的社会责任既非纯粹的道德自律责任,也非简单的约定责任,而是多元化的法定责任。任何营利法人都不得规避或逃避应承担的社会责任。营利法人承担社会责任必须全面纳入法治化轨道。要真正实现我国营利法人承担社会责任法治化,应从立法规范化、司法功能化、国际法律趋同化等方面进行全方位拓展。营利法人承担社会责任的范围、种类、内容、方式与程度等,不可仅仅停留于我国《民法典》第八十六条的粗线条规制层面,也不可满足于《公司法》第二十条的规定,应将其进一步细化、类型化、具体化并纳入公司法、侵权法、环境法、税法以及其他行政法规的全视域的法律规制范畴,积极构建多元化实现机制;要重视营利法人社会责任规范的可诉性研究,强化其司法适用性和裁判功能;不断促使我国在立法和司法层面与国际社会法律趋同化保持同步性或协调性。In modern rule of law society,the social responsibilities of profit-making legal persons are neither pure moral selfdisciplineresponsibilities nor simple contractual responsibilities,but diversified legal responsibilities.No for-profitlegal person is allowed to circumvent or evade its social responsibilities.The social responsibilities of for-profit legalpersons must be fully integrated into the track of legalization.To truly realize the legalization of the socialresponsibilities of for-profit legal persons in China,all-round expansion should be carried out from the aspects oflegislative standardization,judicial functionalization,and international legal convergence.Thescope,type,content,method and degree of social responsibility of for-profit legal persons cannot only be limited tothe broad-brush regulation level of Article 86 of the Civil Code of China,nor should they be satisfied with theprovisions of Article 20 of the Company Law.It should be further refined,categorized,and concretized,andincorporated it into the legal regulatory scope of the company law,tort law,environmental law,tax law,and otheradministrative regulations,actively building a diversified realization mechanism;we should pay attention to theresearch on the justiciability of the social responsibility norms of for-profit legal persons,strengthen their judicialapplicability and adjudicative function,and constantly promote the synchronization or coordination with the legalconvergence of the international community at the legislative and judicial levels.

关 键 词：营利法人 社会责任 立法规范 司法功能 法律趋同 

分 类 号：D912.29[政治法律—民商法学]