最近几年,对于公司的社会责任,我国法学界进行了深入研究,但是,在公司社会责任概念内涵和外延以及公司社会责任的实现方面,学界仍然存在较大争议。本文通过法经济学成本——效益理论对公司社会责任进行分析并得出其存在的合理性及其实现的相应对策。 In recent years, the legal profession of our country has carried on the thorough research to the social responsibility of the company, however, there is still much controversy in the academic circles about the connotation and denotation of the corporate social responsibility and the realization of corporate social responsibility. This article analyzes the social responsibility of the company through the cost-benefit theory of law and economics and draws its rationality and corresponding countermeasures.