我国中小企业社会责任法律规制的路径选择刍议

企业社会责任是企业在衡平企业利益和社会利益、谋求和谐发展的基础上，负有的旨在维护和促进公共秩序、安全和公共利益的义务。鉴于中小企业自身的特殊性，对我国中小企业社会责任的法律规制，应当充分考虑其经营、发展特点，以此为逻辑起点来寻求中小企业利益与社会利益的合理衡平。法律规制的重点在于立法约束层面，在路径选择上应注重其基本法律义务的履行。

The Approach Selection of Legal Regulation on Corporate Social Responsibility of SMEs in China

Corporate Social Responsibility (CSR) is the responsibility of corporation to maintain and promote public order, security and public interests, on the basis of balancing the interests of the society and their own harmoniously. In view of the particularity of SMEs in China, full consideration on their characteristics should be given during the legal regulation concerned, which is a de facto starting point to seek a reasonable balance between the interests of SMEs and the society. The focus of legal regulation is on the legislative level, and attention of the implementation of basic obligations should be paid during the approach selection.