伴随着经济的飞速发展,企业社会责任已经成为企业核心竞争力的重要组成部分。现代企业已经充分认识到,单纯的经营业绩观已经无法适应经济与社会协调发展的现实需要,只有追求“社会综合价值”最大化,才会赢得公众的支持和尊重。然而,一直以来,对企业社会责任的界定仍然是在经济目标视域下考量利益相关者的,企业社会责任的运行也因此难以摆脱作为经济主体的功利性、被动性和局限性。在我国推进国家治理体系与治理能力现代化的时代背景下,基于治理 With the rapid economic development, corporate social responsibility has become an important part of the core competitiveness of enterprises. The modern enterprise has fully realized that the pure management performance concept can no longer meet the actual needs of the coordinated development of economy and society. Only by pursuing the maximization of the comprehensive social value can the public gain the support and respect. However, the definition of corporate social responsibility has always been to consider stakeholders in the light of economic goals. Therefore, it is difficult for the operation of corporate social responsibility to get rid of the utility, passiveness and limitations as economic subjects. Under the background of advancing the state governance system and the modernization of governance capacity in our country, based on governance