企业社会责任的宪法精神解读

宪法总纲确立了国家经济的基本制度，并同时规定，国家加强经济立法，完善宏观控制，依法禁止任何组织或者个人扰乱社会经济秩序。企业作为法律的承担者，必须在法律层面上把法律意识与社会责任意识进行有机结合。弘扬宪法精神的“以德治企”，根本目的是形成“以德治人心，以德治产品，以德治市场，以德治利益”的企业治理机制。弘扬宪法精神，构建和谐社会，企业是关键。企业追求自身利益与履行社会责任的统一，是社会发展对企业的基本要求，也是“以人为本”的宪法精神在市场经济下的最新体现。

An Analysis of Corporate Social Responsibility from a Constitution Perspective

The General Principles in the Constitution of the PRC provides the basic economy system; meanwhile, the Constituion stipulates that the State shall strengthen economic legislations, perfect macro-control of the economy and prohibit any organization or person to disrupt the order of economy. An enterprise, as an object of the law, shall conduct its business on the basis of combining legal awareness and social responsibility awareness in accordance with the laws. Administering enterprises in terms with morality shall be promoted with the aim to form an enterprise administrative mechanism of purifying one’s mind by morality, regulating products by morality, administering the market by morality and controling interest-acqusition by morality. Also, enterprises play a key role in promoting constitution awareness and building a harmonious society. It is a basic requirement for an enterprise to pursue profits on the basis of performing social responsibilty; also, it is a reflection of people-oriented principle in the market economy. In this article, the author tries to analyze the notion of Corporate Social Responsibility from a constitution perspective.