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公司社会责任理论是伴随着国家干预经济的深入逐渐发展起来的。该理论强调公司应主动做出将积蓄的财富返还给社会等行为 ,为公益事业做出贡献 ,以此来克服公司的消极作用。在当前 ,公司的社会责任仅仅作为一种道德上的义务而存在。为了克服公司在社会主义市场经济建设中的消极作用 ,应大力弘扬公司的社会责任 ,但实现这种责任的手段是公众的舆论监督以及国家的政策导向和市场的利益导向 ,而非法律的强制。
Corporate social responsibility theory is accompanied by the deepening of the state intervention in economic development. The theory emphasizes that companies should take the initiative to make the return of wealth to society and other acts, to contribute to public welfare in order to overcome the negative role of the company. At present, corporate social responsibility exists only as a moral obligation. In order to overcome the company’s negative role in the socialist market economy, social responsibility of the company should be promoted vigorously. However, the means to realize such responsibility are the public opinion supervision as well as the state’s policy-oriented and market-oriented interests rather than the legal coercion .