中国企业在海外经营的过程中,在如何履行社会责任,融入当地文化,树立正面形象,为消费者、社区、民间组织和政府机构所接受的问题上面临着很大的挑战。如何正确有效地应对这些挑战,直接关系到企业海外经营的成败。本文试从企业履行海外社会责任的现状、企业社会责任的升级趋势、完善企业社会责任的工作等方面进行分析,以期对我国企业海外经营实践有所裨益。 Chinese enterprises face great challenges in how to fulfill social responsibilities, integrate local cultures and establish positive images for the acceptance of consumers, communities, non-governmental organizations and government agencies. How to deal with these challenges correctly and effectively is directly related to the success or failure of overseas business operations. This article tries to analyze the current situation of overseas corporate social responsibility fulfillment, the tendency of corporate social responsibility upgrading, and the improvement of corporate social responsibility work in order to benefit our country’s overseas business practice.