文化企业是一种经济组织形式的同时还是一种精神传播媒介,经济属性和文化属性的双重性就决定了文化企业社会责任的特殊之处。文化企业社会责任中的伦理责任是最基础的责任,处于比较核心的地位,这就要求文化产品和服务不能够违背社会核心价值观的要求。 Cultural enterprise is a form of economic organization or a spiritual medium. The duality of economic and cultural attributes determines the peculiarities of social responsibility of cultural enterprises. The ethical responsibility in the social responsibility of cultural enterprises is the most fundamental responsibility and at a relatively central position, which requires that cultural products and services can not violate the requirements of social core values.