论国有企业社会责任的误区与法治出路

国有企业社会责任是国有企业得以保留的合法性基础，文章分析了两种典型的认识国有企业社会责任的误区，厘清了国有企业营利事业、慈善捐赠、主营业务、非主营业务和社会责任之间的联系与区别，结合我国国有企业改革实践提出了普通公司立法与特殊企业政策立法的复合调整机制，并针对竞争型国有企业与公益型国有企业分别提出了相应的规制政策思路。国企改革法治出路的关键应该在于，为广泛的社会群体提供反映其利益要求的渠道与平台，凝结社会共识，使社会公众对国有企业合理的期望诉求能够通过公司治理的相关制度安排来得到体现。

On the Misunderstandings and Legal Approach of SOE Social Responsibility

The social responsibility of state - owned enterprises is the legitimate foundation of SOE. This article analyzed two typical misunderstand- ings about this definition, reeoneeptualised the profit -making business, charitable donation, primary business, non -essential business, and social re- sponsibility of SOE, proposed a compound adjustment mechanism based on common company legislation and special company regulation law and policy for China＇ s SOE reformation, and proposed a legal approach on competitive SOEs and public welfare SOEs. The keystone of SOEs＇ legal reformation is to construct a medium for the public to express opinions, which shall benefit the forming of social consensus, as well as reflect the reasonable appeals of so- cial public in SOE corporate governance.