企业社会责任无疑是当下一个时髦话题,但国内外论者对企业社会责任的理论内涵、立法设计以及实践运用却是歧见频生。笔者以为,因时间、国别、主体等诸多因素的不同,企业社会责任的内涵与表现亦应有所不同,相应地,立法具体设计及实践适用亦存在差别。本文拟就我国当前国情下,债务人申请破产强制义务制度建立的重要意义及该制度的具体设计等问题,展开粗浅探讨。 Corporate social responsibility is undoubtedly a fashionable topic nowadays. However, domestic and foreign commentators frequently disagree about the theoretical connotation, legislative design and practical application of corporate social responsibility. The author thinks that the connotation and performance of corporate social responsibility should also be different due to different factors such as time, country and subject. Correspondingly, there are differences in the specific design and practical application of legislation. This article intends to discuss briefly the significance of establishing the system of debtor’s obligatory obligation for bankruptcy and the specific design of the system under the current conditions of our country.