中小企业在国民经济发展和社会进步中具有重要的地位,推进中小企业承担社会责任对企业发展和社会经济进步具有重要的理论和现实意义。本文阐述了中小企业的不同生命周期,分析了中小企业不同生命周期下社会责任承担的特点,并在此基础上创建不同发展周期下的中小企业社会责任承担模式。 Small and medium-sized enterprises play an important role in the national economic development and social progress. It is of great theoretical and practical significance for SMEs to shoulder their social responsibilities to enterprise development and social economic progress. This article expounds the different life cycle of SMEs, analyzes the characteristics of SMEs’ social responsibility commitment under different life cycles, and on this basis, creates the SME social responsibility commitment mode under different development cycles.