企业社会责任问题引起了社会各界广泛关注,对企业发展产生的深远影响将超过一些国际条例和政府的影响,促使企业经营理念发生根本变化。企业社会责任内部化对以前社会责任认识的更新,从内生化角度来看,履行企业社会责任的投入及成本构成了产品成本的一部分,从而改变了企业生产函数及利润函数的影响变量。 The issue of corporate social responsibility has drawn wide attention from all walks of life. The far-reaching impact on the development of the enterprise will exceed the influence of some international regulations and the government, prompting fundamental changes in the business philosophy. Internalization of Corporate Social Responsibility In the past, from the endogenous perspective, the input and costs of fulfilling corporate social responsibility constituted part of the product cost, thus changing the influence variables of the corporate production function and profit function.