| Company should take the social responsibility has been acknowledged by the whole world, but the debate around the corporate social responsibility has been existing all the time in theoretical circle, which mainly focuses on the definition, denotation and nature, etc. But because of these debates, the theory and practice related to the corporate social responsibility have gotten a deeper development. But we shouldn’t only talk about the theory, the key point is how to take the social responsibility into action. In a view of the corporate social responsibility of American, Japan and German, we can draw some lessons from their achievements of theory and practice. And based on the current situation of the development of corporate social responsibility in our country, based on the current development in economy, politics, culture and so on, we puts forward some suggestions of perfecting our country’s corporate social responsibility. One of the most important is to improve corporate governance structure, which is to realize the restriction and balance of the interests of all parties within the company; Second, improve the information disclosure mechanism, which guarantees the public’s right to know, in order to achieve corporate social responsibility in a better way; Finally, make the Company Law in a leading place compared to the other department law, building a complete corporate social responsibility law system. |