成都大学学报（社会科学版）Issue(2)：115-128,14.
新《公司法》社会责任条款的乡土性解释与适用
A Local Interpretation and Application of the Social Responsibility Provisions in the New Company Law:Focusing on the Concept of Righteousness and Profit
摘要
Abstract
In the development of ancient Chinese commerce,the merchant class gradually formed certain values and practices that align with the modern concept of corporate social responsibility.This provides indigenous material distinct from Western models for the interpretation and application of contemporary corporate social responsibility provisions.The merchants' views on righteousness and profit,merchant guild culture,and clan culture all exerted positive and far-reaching influences on merchants' fulfillment of social responsibilities.In the spirit of"discarding the dross and selecting the essence,making the past serve the present,"the long-established and continuously in-herited system of merchant righteousness and profit,the internal incentive mechanisms embedded in merchant guild culture,and the self-regulatory practices within traditional trade organizations regarding social responsibility can serve as valuable intellectual resources for modern enterprises in fulfilling social responsibility.In view of this,it is necessary to revive the rural sentiment of balancing righteousness and profit within the spirit of entrepreneurship,to categorize corporate social responsibility in the specific dimensions of social responsibility,to strengthen stakeholder evaluation or feedback in the evaluation mechanism for social responsibility,to improve the voluntary disclosure sys-tem in the implementation mechanism for social responsibility,and to strengthen positive incentives through taxation or government procurement and negative incentives through reputation or goodwill in the incentive mechanism for social responsibility.关键词
企业社会责任/乡土性/义利观/新公司法Key words
corporate social responsibility/indigenous character/the concept of righteousness and profit/the New Company Law分类
社会科学引用本文复制引用
薛前强,包昂格丽玛..新《公司法》社会责任条款的乡土性解释与适用[J].成都大学学报（社会科学版）,2026,(2):115-128,14.基金项目
中央民族大学2024年度"道中华研究生课程建设专项"项目"'道中华'内容融入研究生经济法课程建设研究"(项目编号:GRSCP202418) （项目编号:GRSCP202418）
中央民族大学2024年度"一流本科课程"建设项目"经济法"(项目编号:KC2402). （项目编号:KC2402）
