本文认为企业社会责任缺位是造成企业生产经营活动中非道德现象的一个重要因素。为此,从伦理学的视角对企业社会责任的伦理基础、主体必然性和主体可能性三方面进行了分析与诠释,进而证明企业社会责任的善。最后对企业社会责任的指导原则提出建议。 This paper argues that the absence of corporate social responsibility is an important factor that causes the non-moral phenomenon in the production and business activities of enterprises. Therefore, from the perspective of ethics, the author analyzes and interprets the ethical basis, the necessity of the subject and the possibility of the subject of corporate social responsibility, and then proves the good of corporate social responsibility. Finally, we put forward suggestions on the guiding principles of corporate social responsibility.