从法学角度看,跨国公司承担社会责任具有正当合理性。然而,跨国公司在我国履行社会责任的现状却令人担忧。为加强对跨国公司承担社会责任的规制,我国应着力完善相关法律制度。对此,至少应从明确跨国公司社会责任范围、构建有机联系的法律体系、健全监督机制、设置激励机制等方面入手。 From a legal point of view, multinational corporations have social legitimacy to assume responsibility. However, the status quo of transnational corporations in fulfilling their social responsibilities in China is worrying. In order to strengthen the regulation of social responsibility of multinational corporations, our country should make every effort to improve the relevant legal system. In this regard, we should at least start with clarifying the scope of social responsibilities of transnational corporations, establishing a legal system of organic links, improving supervision mechanisms, and setting incentives.