我国《公司法》第5条关于公司社会责任只是一条宣示性条款,但是相关问题尚要深入研究。本文以法理分析来指出公司承担社会责任的正当性,以经济学分析来阐述合理性,同时指出现行法律规定的不足,并对公司社会责任的司法化作了初步探索。 Article 5 of the “Company Law” on China’s corporate social responsibility is only a declaratory clause, but the related issues are yet to be further studied. This article points out the legitimacy of corporate social responsibility by jurisprudential analysis, expounds the rationality by economic analysis, at the same time points out the inadequacy of current legal provisions and makes a preliminary exploration of the judicialization of corporate social responsibility.