一系列的安全事故、质量问题以及企业在突发社会灾难中的表现等,使企业社会责任(CSR)问题成为焦点。企业的作为社会的一部分决定了它必须承担社会责任。就CSR的内容来说,可分为社会义务层次和社会责任层次。就CSR的实现来说,可以通过政府、社会、企业公共治理的模式实现,以解决企业单独履行社会责任存在的困境。 A series of safety incidents, quality problems and the performance of enterprises in unexpected social disasters have brought CSR issues into focus. Corporate as a part of society determines that it must assume social responsibility. As far as the content of CSR is concerned, it can be divided into the social obligation level and the social responsibility level. For the realization of CSR, it can be implemented through the mode of public governance of government, society and enterprises to solve the predicament that enterprises should fulfill their social responsibility alone.