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传统的公司法理论将公司的营利性作为经营的唯一目标,而公司的社会责任理论是传统公司法理论面临的一个挑战。究竟何为公司社会责任?它与传统公司法确认的公司营利性是什么关系?笔者从这两方面,阐述现阶段我国公司的社会角色定位,即公司承担的社会责任是一种道德上的义务,非法律规定上的责任,从而廓清我国公司的经营目标,明确公司法的价值取向。
The traditional theory of corporate law regards the profitability of the company as the sole goal of business, and the corporate social responsibility theory is a challenge that the traditional theory of corporate law faces. What is the relationship between corporate social responsibility and corporate profitability recognized by the traditional company law? From these two aspects, the author expounds the social role positioning of Chinese corporate at this stage, that is, the corporate social responsibility is a moral obligation , Non-legal obligations, so as to clarify the business objectives of our company, a clear corporate value of the law.