企业作为一个经济实体,具有追求经济利益的权利和义务,而同时作为一个社会组织,又要承担社会责任和义务。本文从企业作为一个社会组织的角度论证了其承担环境社会责任的必要性,分析了目前中国100强企业环境社会责任的现状和原因,给出了促进100强企业履行环境社会责任的几个对策建议,并提出了利用金融市场进行“强制—诱导”企业承担环境责任的新途径。 As an economic entity, an enterprise has the rights and obligations to pursue economic interests. At the same time, as a social organization, it also has to assume social responsibilities and obligations. This paper demonstrates the necessity of undertaking environmental and social responsibilities from the perspective of enterprises as a social organization, analyzes the current situation and reasons of environmental and social responsibilities of the top 100 Chinese enterprises, and gives some countermeasures to promote the top 100 enterprises to fulfill their environmental and social responsibilities Suggestions and put forward the use of financial markets for “mandatory - induced” new ways for enterprises to assume environmental responsibilities.