试论我国公司社会责任的立法价值取向

传统公司理论认为公司的唯一目标是赢利,股东价值最大化是公司的追求目标。随着人们对公司理论认识的发展,公司应该承担社会责任;SA8000等标准的出现对公司承担社会责任也加以佐证。因此有必要对传统公司理念进行修正,以平衡理念为基点,以股东价值最大化为基础目标,各利益主体关系相协调应成为我国公司承担社会责任的价值取向。

A Study on Value System in Corporate Social Responsibility Legislation in China

The traditional corporate theory holds that corporations regard profit as the sole target and thus they concentrate on profit maximization for stock-holders.With the development of corporate theories,it becomes widely acknowledged that corporations also bear social responsibilities,which is in a way confirmed by the introduction of Standard SA8000.Given the situation,traditional corporate theories should be rectified.The paper states that the corporations shall bear social responsibilities by harmonizing the relationship of the stake-holders on the basis of balancing theory and for the fundamental purpose of profit maximization for the stock-holders.