摘要
法典中的法律原则旨在弥补成文法的局限性,由此来看,我国《公司法》的公司社会责任条款不能成为公司法的一项法律原则:它不能发挥授予法官自由裁量权以弥补相关成文法局限的功能,更不能进入司法程序或作为公司法立法、法律解释的价值指引;实践中,以公司社会责任作为行为准则引起了公司行为、治理目标的混乱。对《公司法》中的公司社会责任概念要去弊存利。
The legal principles in the Code are to make up for limitations of the statute, thus, the terms of corporate social responsibility in the China＇ s ＂Company Law＂ can not be a legal principle for the following reasons：It can not play the role of granting the discretion to the judge to make up for the relevant statute ＇ s limitations, and it can not enter the judicial process or guide company law＇ s legislation and legal interpretation in value. In practice, the corporate social responsibility as a code of conduct leads to the confusion of company＇ s behavior and management objectives. We should take advantage of the benenfits of corporate social responsibility concept in ＂ Company Law＂ and avoid its dawback.
出处
《河南省政法管理干部学院学报》
2008年第6期29-37,共9页
Journal of Henan Administrative Institute of Politics and Law
基金
2008年度河南省政府决策研究招标课题阶段性研究成果(项目批准号:B094)
关键词
公司社会责任
法律原则
功能
corporate social responsibility
principles of law
function
