美国公司社会责任法制化经历了一个漫长的过程,从最早关于公司是否应当承担社会责任的论争到公司应当承担哪些社会责任,再到美国各州在公司法中并入相关条款,这在理论上是一个理念先于实践,实践先于立法的过程,它很好地解决了法律的先进性与适应性的问题;在实践中则是公司、社会与国家多方博弈的结果。这一成功实践可以为我国立法者提供极有裨益的启示。 The legalization of American corporate social responsibility has gone through a lengthy process. From the earliest debate on whether a company should assume social responsibility to what social responsibilities the company should undertake, and then the U.S. states incorporated the relevant provisions in the company law, which is theoretically A concept precedes practice and practice precedes the process of legislation. It solves the problem of the advanced nature and adaptability of law well. In practice, it is the result of multi-party game between company, society and state. This successful practice can provide very helpful enlightenment for our legislators.