企业社会责任本质上是自愿性质的、消极的、不可强制的机制,不足以解决企业产生的社会问题。企业法已经开始从政府监管转向将社会与环境责任融入其中的新型混合目的的法律实体,即社会企业。近期欧美国家掀起了认可社会企业法律地位的浪潮。社会企业是对企业社会责任的一个质的飞跃。建议我国学习英美的模式,将社会企业作为一种特殊公司实体,为社会企业注入市场活力,以发挥市场优势去实现社会目标。 Corporate social responsibility is essentially a voluntary, passive and non-enforceable mechanism that is not sufficient to solve the social problems arising from enterprises. Corporate law has begun to shift from government regulation to a new mixed-purpose legal entity, social enterprise, that incorporates social and environmental responsibilities. Recent European and American countries set off a wave of recognition of the legal status of social enterprises. Social enterprise is a qualitative leap toward corporate social responsibility. It is suggested that China study the Anglo-American model, using social enterprises as a special corporate entity and injecting market vitality into social enterprises so as to give play to its market advantages and achieve social goals.