近年来,企业责任受到理论界和实业界的广泛关注,本文通过探究不同目标下企业责任观的局限性,认为利润最大化和股东利益最大化下的企业责任观与企业经济目标存在明显矛盾,而相关者利益最大化的企业面对社会责任也常常是被动执行。基于成本收益框架下的分析,本文认为现阶段的企业责任不仅仅是义务、责任的问题,更应是企业收益正效用和成本负效用的商业运营工具。由于交易成本的节约,企业承担社会责任,在基本、中级、高级三个层面上都会给企业带来正效用。 In recent years, corporate responsibility has drawn wide attention from both theorists and practitioners. By investigating the limitations of corporate responsibility concept under different goals, this paper argues that there is a clear contradiction between corporate responsibility and corporate economic goals under the condition of maximizing profit and maximizing shareholders’ interests. Businesses that maximize the interests of their stakeholders are often passive in the face of social responsibility. Based on the analysis of the cost-benefit framework, this paper argues that the corporate responsibility at this stage is not only a matter of obligation and responsibility, but also a business operation tool of positive utility and cost-effectiveness of the enterprise. Due to the transaction cost savings, the corporate social responsibility, in the basic, intermediate, advanced three levels will bring positive effect to the enterprise.