新《公司法》社会责任条款的乡土性解释与适用OACHSSCD

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.