公司社会责任的实现形式与选择

The Form and Option of Social Responsibility of Corporation

公司社会责任是个有争议的话题。无论从事实上还是理论上,公司承担社会责任也是势所必然,但它与公司的目的并不完全对立。本文想要论证的是社会责任并不是公司的目的之一,而只不过是公司在追求长期利润最大化过程中守法与寻求某种自治的结果而已;并对它的两种实现形式,即非股东相关者的内部参与和外部限制进行了比较分析,以期能在二者之间有所侧重和选择。

Social responsibility of corporation is a controversial proposition.On the basis of it,the author suggests a choice of realizing the social responsibilities:internal participation or external restriction,concluding that more attention should be paid to the latter and leave the former decided by themselves.