“什么是企业社会责任”内在包含着应由谁负责、对谁负责、负什么责、负责到什么程度等问题。要明确回答这些问题,必须首先在“如何界定企业社会责任”上达成共识,弄清企业为何必须承担社会责任、企业的利益相关者有哪些、企业在利润获取和分配流向上应如何作为等前提性问题。而要回答这些前提性问题,又必须围绕商品和劳务是企业与社会相互作用的中介这一主线,进行系统剖析。 “What is corporate social responsibility ” inherent contains who should be responsible, who is responsible for, what is responsible, to what extent and other issues. To clearly answer these questions, we must first reach a consensus on how to define corporate social responsibility, why companies must shoulder their social responsibilities, what their stakeholders are, and how enterprises should act as profit-making and distributional flows Other preconditions. To answer these prerequisite questions, we must also conduct a systematic analysis on the main line of the intermediary between the enterprise and the society that the goods and services are the interaction.