论公司治理视角下公司社会责任的构建

在社会责任渐趋成为约束公司行为的背景下，将社会责任融入到公司治理的理念之中并以其作为衡量公司治理优劣的标准，已成为国际上众多公司共同追求的目标。由于和西方国家的经济发展历程及现实国情不同，在我国发挥社会责任的公司治理功能并将其付诸实施，必须是在政府主导之下有目的地进行．并将所构建的相关制度通过立法程序分步骤地落实在实在法层面。

On the System Reform of Social Responsibility under the Perspective of Corporate Governance

Under the background that the social responsibilities have gradually become a constraint against the corporate conduct, it has become a common goal of many corporations all around the world to blend social responsibility into the concept of corporate governance, and make it a part of the standard to weigh whether the result of corporate governance is good or not. Because there are many differences between western countries and China in economic development history and national conditions, taking on social responsibility plays an important part in corporate governance practically, and the implementation must be under the guidance of the government purpose-fully. Moreover, all the relevant systems which are constructed in the process should gradually be reflected in positive law by legislation.