本文分析了我国《公司法》第五条对公司社会责任规定的立法意义,并指出由于其抽象、模糊的规定,缺乏实际操作性,使对公司社会责任的规范成为了“纸面上的法律”。由此,本文从公司社会责任法律层面和道德层面规范的划分、对公司社会责任与经济责任的区分以及公司社会责任法律规范体系建构等三方面对公司社会责任法律建构进行了研究。 This article analyzes the legislative significance of Article 5 of the Company Law of China on the social responsibility provisions of the company and points out that because of its abstract and vague provisions, it lacks practical operability and makes the norms of corporate social responsibility a legal". Therefore, this article studies the construction of corporate social responsibility law from three aspects: the legal level of corporate social responsibility and the standardization of moral level, the distinction between corporate social responsibility and economic responsibility and the construction of legal norms system of corporate social responsibility.