三鹿集团的宣告破产,使得“三鹿毒奶粉”事件再度受到公众的关注,从而也引发了关于企业社会责任的思考。在当前经济全球化的大背景之下,企业社会责任更多地强调道德责任,也就是说,本质上企业社会责任是对企业经济行为的道德约束。本文认为对企业社会责任进行伦理分析,为实现企业的赢利和社会的和谐发展具有重要意义。 The announcement of the bankruptcy of the Sanlu Group has caused the “Sanlu Poisoned Milk Powder” incident to receive public attention once again, which has also led to a reflection on corporate social responsibility. Under the current background of economic globalization, corporate social responsibility emphasizes more on moral responsibility. In other words, corporate social responsibility is essentially a moral constraint on corporate economic behavior. This article believes that an ethical analysis of corporate social responsibility is of great significance for realizing the profitability of a company and the harmonious development of society.