当今学术界对企业社会责任概念的内涵与外延的确切定义可谓莫衷一是。从历史溯源的角度看,在古典经济学占统治地位的时期,因其强调经济活动的效率与利益最大化,对关注社会弱势群体的社会保障制度并不感兴趣,所以这一时期的企业社会责任制度几乎处于空白状态。进入20世纪后因经济发展给社会带来的各种问题日益引起社会各界的关注。社会责任制度开始受到广泛讨论,大量不同观点由此产生,笔者通过对社会责任理论发展过程的梳理,探寻不同理论的共性和个性,得出当下学者们对社会责任的基本理念实质上已达成了共识的结论,社会责任是公司在依法实现盈利目的,除增进股东利益之外,还应当对其他主体承担多层次的责任。 Today’s academic definition of the connotation and extension of the concept of corporate social responsibility can be described as incomprehensible. From a historical source perspective, in the period when classical economics dominates, it is not interested in the social security system that focuses on the social vulnerable groups because it emphasizes the maximization of the efficiency and interests of economic activities. Therefore, the corporate social responsibility The system is almost empty. Since the 20th century, various problems brought to the society by economic development have aroused more and more concern from all walks of life. Social responsibility system began to be widely discussed, a large number of different views resulting from the author through the development of social responsibility theory combed to explore the commonness and personality of different theories, come to the present scholars of social responsibility has basically reached the basic idea Consensus conclusion, social responsibility is the company profit-making purpose in accordance with the law, in addition to enhancing the interests of shareholders, but also to other subjects should assume multiple levels of responsibility.