CAJ | 학술논문

企业社会责任是企业在衡平企业利益和社会利益、谋求和谐发展的基础上，负有的旨在维护和促进公共秩序、安全和公共利益的义务。鉴于中小企业自身的特殊性，对我国中小企业社会责任的法律规制，应当充分考虑其经营、发展特点，以此为逻辑起点来寻求中小企业利益与社会利益的合理衡平。法律规制的重点在于立法约束层面，在路径选择上应注重其基本法律义务的履行。
기업사회책임시기업재형평기업이익화사회이익、모구화해발전적기출상，부유적지재유호화촉진공공질서、안전화공공이익적의무。감우중소기업자신적특수성，대아국중소기업사회책임적법률규제，응당충분고필기경영、발전특점，이차위라집기점래심구중소기업이익여사회이익적합리형평。법률규제적중점재우입법약속층면，재로경선택상응주중기기본법률의무적리행。
Corporate Social Responsibility (CSR)is the responsibility of corporation to maintain and promote public order,security and public interests,on the basis of balancing the interests of the society and their own harmoniously.In view of the particularity of SMEs in China,full consideration on their characteristics should be given during the legal regulation concerned,which is a de facto starting point to seek a reasonable balance between the interests of SMEs and the society.The focus of legal regulation is on the legislative level,and attention of the implementation of basic obligations should be paid during the approach selection.