企业社会责任运动是当今国际社会的一个潮流,也是当今我国企业界和学界的一个热门话题。但是我国企业界和学界至今也没有一个统一的说法。有的人认为,企业社会责任就是企业按照法律法规的要求生产经营,向政府纳税,向社会提供产品和服务;有的人认为,企业社会责任就是企业自愿无偿地从事慈善事业;也有的人认为,企业社会责任不仅仅是从 Corporate social responsibility movement is a current trend in the international community and a hot topic in business and academic circles in our country today. However, our country’s business circles and academic circles so far do not have a unified view. Some people think that corporate social responsibility is the production and operation of enterprises in accordance with the requirements of laws and regulations, to pay taxes to the government, to provide products and services to society; some people think that corporate social responsibility is the enterprise voluntary charitable undertakings; some people think Corporate social responsibility does more than just follow