公司伦理责任不能通过公司治理机制得到实现,要求公司积极从事慈善捐赠等社会公益活动与公司最大化创造社会财富的社会职责背道而驰。其实,公司的伦理责任如从事公益性活动应是由股东通过社会财富的三次分配来承担的;公司的不诚信经营、制售伪劣产品等失德问题,要通过完善法律来规范。我国公司法社会责任条款中的道德伦理责任只能理解为一种倡导性规定。 Corporate ethics responsibility can not be achieved through the corporate governance mechanism, requiring companies to actively engage in charity donations and other social welfare activities and corporate social responsibility to maximize the creation of social work runs counter to. In fact, the company’s ethical responsibilities as engaged in public welfare activities should be borne by shareholders through the three distributions of social wealth to bear; the company’s dishonesty, the manufacture and sale of shoddy products and other immoral issues, to improve the law to regulate. The moral and ethical responsibility in the social responsibility clause of our country’s corporation law can only be understood as an advocacy regulation.