在企业社会责任的发展的过程中,出现了古典经济学观点和社会经济学观点两个流派。目前,对于企业社会责任的概念和企业是否需要承担社会责任还没有统一的认识。本文结合国内外相关企业社会责任的文献综述,浅析了从政府、社会和企业自身的角度出发,对企业培养社会责任和道德的几点看法。 In the course of the development of corporate social responsibility, there emerged two schools of classical economic point of view and socio-economic point of view. At present, there is no unified understanding of the concept of corporate social responsibility and the need for corporate social responsibility. Based on the literature review of social responsibility of related enterprises both at home and abroad, this article analyzes some opinions on how to cultivate social responsibility and morality from the perspectives of government, society and enterprises.