一在全球第一个针对企业的社会责任认证标准SA8000由总部设在美国的“社会责任国际”发布之后,企业社会责任问题曾引起普遍的热议,而随着近年来国内包括“富士康”职工一连串自杀事件在内的一系列现象的发生,这个问题再度引起人们的关注和重视。但一直到今天为止,无论在学界还是业界,关于企业社会责任问题一直存在不同的意见和声音。这种不同的意见和声音至少发生在三个不同的层面。第一,企业需不需要承担社会责任?以密尔顿·弗莱德曼为代表的“传统主义”观点认为,企业的责任就是在一个自由而开放的竞争环境中追求最大的利润,为社会提供最低成本的产品和服务,只要 One of the world’s first socially responsible corporate accreditation standards SA8000 by the US-based “Social Responsibility International” was released, the issue of corporate social responsibility has aroused widespread heated debate, and with the recent domestic include Foxconn “workers a series of suicides, including a series of phenomena, the issue once again aroused people’s attention and attention. However, up till now, there has been a variety of opinions and voices about corporate social responsibility in both academia and industry. This different opinion and sound occurs at least on three different levels. First, companies need not to assume social responsibility? Take Milton Friedman as the representative of the ”traditionalist " view that the responsibility of enterprises is to pursue the maximum profit in a free and open competitive environment, For the community to provide the lowest cost products and services, as long as