在企业何以具有社会责任的价值理由的分析中,学界多从经济学和法学的视阈进行论证,缺乏伦理学独立性的价值分析。从人性的精神特质、经济活动的人本目的性、经济活动方式的人道归属性、意志自由与责任的对应性出发,伦理学可以为企业社会责任提供理论支撑。 In the analysis of why enterprises have the value of social responsibility, many scholars argue from the perspective of economics and jurisprudence and lack the value analysis of ethical independence. Starting from the spiritual traits of human nature, the purpose of the people who are active in the economy, the humane attribute of the mode of economic activity and the correspondence between the will freedom and responsibility, ethics can provide theoretical support for corporate social responsibility.