“企业社会责任”这一概念最早由西方发达国家提出,其观念及理论肇端于美国,企业的社会责任学说是在对企业的经济责任进行修正的过程中发展起来的。现代企业管理原理认为,企业具有双重身份:一方面是独立自主、自负盈亏的经济组织;另一方面是社会整体的一部分,作为社会的一个重要组成要素,企业应当履行全体公民所应履行的社会责任。 The concept of “corporate social responsibility” was first put forward by the western developed countries. Its concept and theory originated in the United States. The corporate social responsibility theory was developed in the course of correcting the economic responsibility of the enterprise. The principle of modern enterprise management believes that enterprises have dual identities: on the one hand, they are independent and self-financing economic organizations; on the other hand, they are part of society as a whole, and as an important component of society, enterprises should fulfill the social responsibility that all citizens should fulfill .