企业社会责任是世界经济一体化背景下,现代企业发展的约束条件和发展动力。本文通过对相关主要文献的回顾,探讨适合中国国情的企业社会责任评价指标体系的设计原则和基本架构,以期对我国企业发展过程中社会责任履行情况进行合理评价,为政府的宏观调控管理和企业的健康发展提供建立约束机制的有益参考。 Corporate social responsibility is the constraint condition and development impetus of modern enterprise development under the background of world economic integration. This article reviews the relevant major literature, discusses the design principles and basic framework of the corporate social responsibility evaluation index system suitable for China’s national conditions, in order to make a reasonable assessment of the performance of social responsibility in the development of Chinese enterprises, the government’s macro-control management and corporate The healthy development provides a useful reference for establishing a constraint mechanism.