近年来有关拖欠农民工工资的事件时有发生,更有因此而酿成无法挽回的悲剧。这些悲剧的发生涉及的问题是多方面的,但其中不容忽视的一个问题是公司的社会责任。本文从公司社会责任的源起、涵义、正当性以及立法现状四个方面进行探讨,以期完善其理论与制度从而造福社会。 In recent years, there have been occasions when the wages owed to migrant workers are in arrears, resulting in irreparable tragedies. The tragedies involved in many aspects of the problem, but one of the problems can not be ignored is the company’s social responsibility. This article explores four aspects of the origin, meaning, legitimacy and current status of the corporate social responsibility in order to improve its theory and system so as to benefit the society.