当前,企业的利益实现机制正在发生改变,在企业的经营控制中更多地引入“他人”和“社会”的利益考虑,从更广泛的社会发展的角度确定自己的经营策略。本文着重对企业履行社会责任产生的经营效率做理论与实践上的描述和考察,提出考核企业社会责任的履行情况的相应指标。 At present, the profit-making mechanism of enterprises is changing. More attention is paid to the interests of “others ” and “society ” in the operation and control of enterprises, and their own business strategies are determined from the perspective of broader social development. This article focuses on describing and examining the operational efficiency of enterprises in fulfilling their social responsibility theory and practice, and puts forward the corresponding indicators for assessing the fulfillment of corporate social responsibility.