一、问题的提出企业社会责任是20世纪初以来凸显于西方国家尤其是英美等国诸多学科领域的一个重要概念,亦是建构企业与社会和谐关系的一种基本思想。企业社会责任,是指企业除了考虑股东的利益外,还应当考虑其他利益相关人的利益。其他利益相关人的利益则包括劳动者利益、消费者利益、债权人利益、中小竞争者利益、当地社区利益、环境利益等。在市场经济中,资本是财富之母,劳动是财富之 First, the issue raised Corporate social responsibility since the early 20th century has highlighted in Western countries, especially Britain and the United States and other countries an important concept in many disciplines, but also to build a harmonious relationship between business and society as a basic idea. Corporate social responsibility means that in addition to considering the interests of shareholders, an enterprise should also consider the interests of other stakeholders. The interests of other stakeholders include workers’ interests, consumer interests, creditors’ interests, small and medium-sized competitors’ interests, local community interests and environmental interests. In a market economy, capital is the mother of wealth and labor is wealth