论公司社会责任的性质与理论基础

On Nature and Theory Basement of Company's Social Responsibility

对公司社会责任的争议以及对公司社会责任性质的争议很多,但主要集中在其为法律责任还是社会责任这一问题上。对某一事物性质的界定,必须在特定的框架内来讨论才有意义。公司的社会责任是一个超出了法律规定范围的广义的综合概念,同时也是一个随着企业与社会相互关系的动态发展而不断发展变化的范畴,其产生和发展均有一定的理论基础。

There is much dispute on the nature of company＇ s society responsibility, the main point concentrates between legal liability or social responsibility. To limit some thing, we must discuss it in the specific frame. Company＇s social responsibility was a comprehensive concept which has surpassed the legal scope, simultaneously it will unceasingly develop along with dynamic development of the enterprise and the social reciprocity, its production and development is both on certain theory base.