随着经济的发展和市场的繁荣,企业的力量逐步增强,已经成为最重要的经济资源配置主体。在此情况下,企业极易滥用其经营决策权利而对公共利益产生巨大威胁。为了平衡企业与其他相关利益群体的利益,将其谋求自身商业利润的行为限制在不损害他人权益的范围内,“企业社会责任”理论逐步进入到人们的视野。然而,围绕着企业社会责任的立论基础和准确内涵,学界一直存在着重大分歧。本文在对关于企业社会责任的各种主要观点进行梳理、辨析的基础上,确立企业社会责任的语义界定,并分析其立论的现实与理论基础,最后对企业社会责任的实现机制进行了分析。 With the development of economy and the prosperity of the market, the strength of enterprises has gradually increased and has become the most important economic resource allocation subject. Under such circumstances, enterprises can abuse their management decision-making power easily and pose a huge threat to the public interest. In order to balance the interests of enterprises and other relevant interest groups, and restrict their pursuit of their own commercial profits to the extent that they do not harm the rights and interests of others, the theory of “corporate social responsibility” gradually enters into people’s perspectives. However, there has always been a major disagreement among academics around the theoretical foundation and accurate connotation of corporate social responsibility. On the basis of sorting out and differentiating various major opinions on corporate social responsibility, this article establishes the definition of corporate social responsibility and analyzes its realistic and theoretical basis. At last, it analyzes the mechanism of corporate social responsibility.