一、引言在20世纪60年代,西方发达国家的工业迅速发展的同时,环境污染事故和职工伤亡事故时有发生,这引来了社会各界舆论的强烈批评。这种情况下,企业的管理层以及政府相关部门逐渐意识到:企业一味的追求高额利润是不合适的,企业也是一个社会人,应当承担起社会责任。这些意识上的变化逐 I. INTRODUCTION In the 1960s, with the rapid development of industries in developed western countries, environmental accidents and casualties among workers took place from time to time. This has led to intense criticism from various sectors of the public. Under such circumstances, the management of the enterprise and relevant government departments have come to realize that it is not appropriate for the enterprises to blindly pursue high profits. Enterprises are also social members and should assume social responsibility. These changes in consciousness