2005年新公司法将公司承担社会责任确立为一项基本原则,吸引了理论界与实务界对公司社会责任的极大关注。但遗憾的是,至今学界对公司社会责任的内涵、本质、理论基础等基本问题尚未达成共识。因此,本文拟对公司社会责任的法边界及理论基础进行探讨,以兹对我国公司社会责任理论及实践有所裨益。 In 2005, the new company law established the corporate social responsibility as a basic principle and attracted great attention of the theoretical and practical sectors to corporate social responsibility. However, it is regrettable that up to now, the academic circles have not reached any consensus on the basic issues such as the connotation, essence and theoretical foundation of corporate social responsibility. Therefore, this article intends to discuss the legal boundary and the theoretical basis of corporate social responsibility, in order to benefit our corporate social responsibility theory and practice.