企业社会责任既是管理研究问题也是一项企业实践。文章对有关企业社会责任的范畴和层次做了整理和辨析,在利益相关人理论的基础上提出完整企业社会责任范畴,并且认为其范畴内部具有层次关系,应该用系统观点看待企业社会责任问题。应用系统的观点,文章对完善企业社会责任给出了相应的建议。 Corporate social responsibility is both a management research issue and a corporate practice. Based on the theory of stakeholder, the article puts forward the category of corporate social responsibility and concludes that there is a hierarchical relationship within its scope, and the corporate social responsibility should be viewed from a systematic perspective. From the point of view of application system, the article gives corresponding suggestions on perfecting corporate social responsibility.