对于中小企业究竟要不要承担社会责任这一问题,理论界和实务界一直有支持和反对两种见解。本文从认识企业社会责任的要义入手,分析论证了当前我国中小企业承担企业社会责任的必要性与正当性,最后在立足我国国情的基础上提出了当前落实中小企业承担社会责任的具体操作方案。 Whether SMEs should undertake social responsibility or not, theorists and practitioners have always supported and opposed both opinions. This article begins with the definition of corporate social responsibility, and analyzes and justifies the necessity and legitimacy of SMEs in undertaking corporate social responsibility in our country. Finally, based on the national conditions of our country, we put forward the concrete operational plan to fulfill the social responsibility of SMEs.