美国公司社会责任的流变及其启示

The Revelation on the Change of Social Liability of Company of American

美国的公司社会责任制度具有非常悠久的历史。美国公司所承担的社会责任主要集中在三个方面:(1)对公司职工的责任;(2)对消费者的责任;(3)对资源、环境的责任。本文通过考察美国公司社会责任的流变史,认为我国也必须重视公司社会责任制度的建立,通过对公司法的修改,建立起营利目标和社会责任并重的公司法目标体系。

In American, the social liability system of company has a long history and perfect systems.The social liability have three aspects including the liabilitys to company employee, consumer and environment and resource. The thesis researchs the category and change of social liability of company in American, think that we must attach impertance to set up and perfect the system, set up objective system of company law that payoff object pay equal attention to social liability.