企业社会责任是一个复杂的系统工程,涉及企业、政府、社会三者之间的互动关系。企业社会责任的缺失源于企业、政府和社会三者的内在制度缺陷,是三者内在固有矛盾的逻辑使然。强化企业社会责任必须克服或弥补企业、政府和社会的制度缺陷,提高企业自觉性、完善政府规制、加强社会监督,多管齐下、共同治理。 Corporate social responsibility is a complicated systematic project that involves the interaction between enterprises, government and society. The lack of corporate social responsibility stems from the inherent defects of the system of the enterprise, government and society and is the logic of the inherent contradictions among the three. To strengthen corporate social responsibility, we must overcome or make up for the institutional deficiencies of enterprises, governments and the society, improve the consciousness of enterprises, improve the government regulation, strengthen social supervision, and manage together in a multi-pronged approach.