This paper introduces the new fruit of sociology - - - - corporate actor - - - - - - to research the company legal ? person ’ s power and social responsibility , in order to explain the source of company power , the balance and check of company power and the rationality of the social responsibility of company properly , which is the basis of further researching the regulation of the arrangement of company power and the legislation of company social responsibility in prc ’ s active company legal system 在这一理论分析的基础上,进一步探讨我国现行公司法律制度关于公司权力配置及公司社会责任立法的相关规定,从而为现行公司法进一步完善公司权力与社会责任的立法问题探寻一种更具说服力的理论依据,以期对公司社会责任有一种新的法社会学解读,对社会结构变迁所带来的新的社会问题做出法律上的回应。
For this reason , the modern corporation law , by creating a series of theories including the theory of corporation ' s business management and the theory of corporation ' s social responsibility , etc . , brings forward that directors should also have an obligation of having good faith to corporation creditors , and bear the legal liability for creditors for nonperformance of the obligation 但是，董事对公司债权人不承担法律责任对公司债权人极为不利，会严重损害公司债权人的利益。因此，现代公司法通过创设了包括公司企业管理主义理论、公司社会责任理论等一系列新理论，提出公司董事也对公司债权人负有信义义务，董事对公司债权人也应承担违反信义义务的法律责任。
Although theoretical research of company power and social responsibility in the construction of company law is noticed by people for a long time , the conception and the cognition don ’ t provide persuasive proof for the source of company power and the rationality of social responsibility from the angle of theory now 有关公司权力与社会责任的理论研究在公司法律制度的建构中由来已久,但是其观念和认识并未真正从理论的高度为公司权力的来源以及公司社会责任的合理性提供有说服力的证明。
Under the linguistic environment of the company society responsibility , the sustainable development refers to that the company should devote to the development of the economy and the society , the construction of health environment and the stable society , and to sustain the balance of the company and the benefit sponsors ' rights and interests 摘要在公司社会责任的语境下，可持续发展是指公司在致力于经济和社会发展的同时，也应致力于建设健康的环境、稳定的社会，使公司与利益关系人之间的权益得到平街。
So , combining the concrete national conditions that china ' s economic system goes through transition , the thesis carries on the research on the relation between corporate governance structure and accounting information quality under this environmental background . in the respect of corporate governance structure influencing accounting information quality , we use real example research approach to analyze corporate governance structure and accounting information 本文即是在此环境背景下，结合中国经济体制转轨的具体国情，在利益相关者财务论框架下，以共同所有权理论、托管责任理论和公司社会责任理论为理论研究基础，对公司治理结构和会计信息质量之间的相互影响进行研究。
Along with the establishment of the ideology of social interests standard , the principle of shareholder benefit supreme under the traditional law of corporation is being challenged , and the pursuit of shareholder benefits is no longer the sole goal of a company . it ’ s a mainstream viewpoint that a company should simultaneously value and promote other interests and correspondently shoulder social responsibilities . china ’ s new company law also explicitly provides corporate social responsibility , and , aiming to turn the theory of corporate social responsibility into realities , what is vital at the moment is to search for proper approaches to enhance such a responsibility , which is the exact purpose of writing the present paper 随着社会本位权利思想的确立,传统公司法中的股东利益至上的观念招致质疑,谋求股东利益不再是公司存在的唯一目的,公司还应该关注和促进其他社会利益,承担相应的社会责任,这一点已是理论界和实务界的主流观点,我国新《公司法》也对之予以明确的规定,当今之计是要努力寻求强化公司社会责任的适当途径以实践公司社会责任理论,这也是本文的写作目的之所在。
In the paper , the author discusses the origin and theoretical basis of corporate social responsibility , probes into its concept , characteristics and contents . by clarifying the value of justice , efficiency and order containing in the concept of it , the author proves its rationality 本文论述了公司社会责任的历史渊源和产生的理论基础,探讨了公司社会责任的定义,特征,具体内容,阐述了公司社会责任所蕴含的正义、效率、秩序的法律价值,得出公司社会责任具有正当性基础的结论。
