企业社会责任是资本主义进入垄断阶段,国家立足于社会本位,为企业可持续发展提出的责任要求。中国企业社会责任在立法与实务层面均处于尴尬境遇。中国企业处于内外交困的境遇、徽商义利观立足本土文化的优势和徽商义利观催生巨大财富的历史,说明中国企业社会责任的实现,在制度建设的同时,应弘扬徽商义利观,培养儒贾兼备的企业人。 Corporate social responsibility is the stage of capitalism into the monopoly stage, the state based on the social standard, the corporate responsibility for the sustainable development of the request. China’s corporate social responsibility is in an awkward situation both in terms of legislation and practice. Chinese enterprises are in a situation of internal and external difficulties. Based on the advantages of local culture and the history of wealth and wealth generated by the business concept of benefit and profit, Huizhou merchants’ concept of justice and benefit shows the realization of social responsibility of enterprises in China. At the same time of institutional construction, , Cultivate both the business people and children