长期以来,西方经济理论认为,企业没有责任和义务去完成本应由政府或者是社会完成的任务,企业行为只要不违法、不采取欺骗和舞弊手段实现收益目标就是为整个社会谋求了最大利益。这种狭隘的企业经营目标推动了社会的高速发展,但是环境污染、消费者利益受损、社会贫富差距拉大等各种社会问题也随之而来。公司不但是国家经济财富创造的重要载体,更承担着经济、法律、伦理和慈善等社会责任,需要对股东、员工、客户、商业伙伴、环境等因素进行考虑并负责。本文通过对公司目标行为和社会责任进行分析,希望从两者的现况中找到平衡点,在促进企业利润获得的同时,更好的履行社会责任实现社会效益。 For a long time, western economic theory holds that enterprises have no responsibility and obligation to fulfill the task which should be done by the government or society. As long as the enterprise acts not to violate the law, the goal of profit-making without cheating and fraudulent means is to seek the best interests of the entire society. This narrow business goal has promoted the rapid development of society. However, various social problems such as environmental pollution, impaired consumer interests and the widening gap between rich and poor in society have also come along. The company not only serves as an important carrier for the creation of national economic wealth, but also undertakes social responsibilities such as economy, law, ethics and charity. Shareholders need to consider and be responsible for shareholders, employees, customers, business partners and the environment. Through analyzing the company’s target behaviors and social responsibilities, this article hopes to find a balance point from the current situation of both companies, and at the same time promote corporate profits, at the same time, better fulfill social responsibility and realize social benefits.