企业社会责任的实质是对企业在现代社会中的角色进行定位。它成为一种新企业观的原因、背景、理论依据等只能从企业与社会相互作用的关系中寻找。笔者对企业社会责任的概念、内容以及作为新的企业观形成的历史背景和理论依据及企业承担社会责任的界限等进行了探讨。 The essence of corporate social responsibility is to position the enterprise's role in modern society. It has become a new concept of business reasons, background, theoretical basis, etc., only from the interaction between business and social relations. The author discusses the concept and content of corporate social responsibility as well as the historical background and theoretical basis for the formation of a new corporate concept and the boundaries of corporate social responsibility.