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公司社会责任是包括经济责任、法律责任和道德责任的一种综合责任,而不是仅指道德性质的责任。我们在将某些公司社会责任纳入法律范畴时,首先考虑要与我国国情相符,实现经济效益与社会效益的共赢;其次要理清公司社会责任的法律责任与道德责任的关系;最后要充分尊重公司自治和公司的营利性特征。为促使公司更好的履行社会责任,我们需要建立相应的制度,其中公司治理结构,税收制度,信息披露制度是这些制度中的关键部分。
Corporate social responsibility is a comprehensive responsibility that includes economic responsibility, legal responsibility and moral responsibility, not just moral responsibility. When we include the social responsibility of certain companies in the legal category, we first consider the win-win between economic and social benefits in line with China’s national conditions. Secondly, we must clarify the relationship between the legal and moral responsibilities of corporate social responsibility. Finally, Respect for corporate autonomy and profitability of the company. In order to promote the company to better fulfill its social responsibility, we need to establish a corresponding system, of which the corporate governance structure, tax system, information disclosure system is a key part of these systems.