关于企业社会责任的研究综述

传统的观念认为经济价值的大小是衡量企业成功的标准，企业经营的目标就是追求利润最大化。企业责任观点要求企业必须顾及企业相关者的利益，企业应努力成为好的“企业公民”。管理学，经济学相关理论对企业社会责任进行相应的界定，但并未统一。企业承担社会责任已是大势所趋，并在公司治理的构架中寻求相应的措施和制度来保证企业承担相应的社会责任。

The Literarature Summary on CHENG the Corporate Social Responsibility Theory

The traditional viewpoint believes that the economic value is the only standard for measuring the business success, and the primary business objective is profit maximization. The viewpoint of corporate social responsibility believes the enterprise must take into account the interests of other related benefit communities, and enterprises should strive to become a good ＂corporate citizenship＂. In relevant theories of management and economics, corporate social responsibility has been defined, but they are not uniform. Corporate social responsibility is the trend of the times and seek for the corresponding measures and systerns to ensure that the appropriate corporate social responsibility in the framework of corporate governance.