试论跨国公司的社会责任

摘要

As for international direct investment, the transnational corporations are playing a leading role in the fields of international trade, international investment and international intellectual property. In theory and reality, this authors analyze the rationale of the social responsibilities taken by transnational corporations, the main problems in the social responsibilities of transnational corporations and the legislative status, and put forward the functions of the social responsibilities oftransnational corporations in promotion of the legal construction of socialist market economy, the reform of the corporate governance and the development of transnational corporations in China.%作为国际直接投资的重要形式,跨国公司在国际贸易、国际投资、国际知识产权领域起着领军作用.本文将从理论和现实两方面分析跨国公司承担社会责任的理论基础,及跨国公司在承担社会责任中存在的主要问题以及立法现状,并提出跨国公司社会责任对促进中国市场经济下的法制建设、推动公司治理结构改革及促进跨国公司发展的作用.