内容摘要：公司是社会经济的细胞，公司除了要承担考虑公司最大利益的经济责任，也肩负着顾及公司其他利益相关者权益的社会责任。我国的企业社会责任实施机制虽然已基本建立，但是仍然不健全，从法律规制和实践运行角度都存在许多问题。如立法缺乏操作性、政府监督缺位等问题。

　　　日本的公司社会责任法制比较完善和健全，有关公司治理结构制度的改进与日本公司的行业自律规则，如《企业活动宪章》，为日本公司社会责任的实现做出巨大贡献，可以作为我国公司社会责任的制度借鉴。

　　　针对我国国情，我们应该完善公司社会责任的相关立法，健全公司社会责任的权利救济途径，增强政府监督，以促进公司社会责任的切实履行。另外，还应当增强我国行业协会的力量，增强公司的“软法自治”。公司内部的法人治理结构也应当做出适当调整，强化监事的职能和地位，扩大利益相关者管理参与。最后还应该引入社会公开机制，健全监督体系，并且建立符合我国国情的公司社会责任评价体系。

关键词：公司社会责任 实施机制  法的治理

Abstract: Corporates are the cells of the social economy ．Corporates have to take into account the best interests of the stockholder,which is corporates's financial responsibility，but also should take into account the stake-holders interests,which is the corporates's social responsibility.Implementation mechanism of Corporate Social Responsibility in China has been basically established．But it is still not sound, There are many problems in legal of regulation and practice runs.For example, the lack of legislation maneuverability, the absence of government supervision and other problems.    

The legislation of Corporate Social Responsibility of Janpan has been well improved and sound. The improvement of corporate governance system and the industry self-regulation(such as “Charter of corporate behavior”)  make a great contribution to implementation of Corporate Social Responsibility.

For China's national conditions, we should improve the relevant legislation and the methods of rights remedy of corporate social responsibility and we also should improve the government supervision to promote the effective implementation of corporate social responsibility. In addition, we should enhance the strength of our industry associations to achieve the self-discipline of the corporates and corporate associations. Corporate governance structure within the company should be properly adjusted by strengthening the functions and status of supervisors and expanding the stakeholder participation in corporate governance. Finally,social publish mechanism  should be introduced to improve the supervision system and we should build corporate social responsibility evaluation system which is based on our national conditions.