Abstract: An enterprise's social responsibility means a certain responsibility to rights and interests of persons who are not stockholders by an enterprise after it broke the limit of traditional idea that an enterprise is only responsible for stockholders, and should take society as the basis. Enterprise's social responsibility has specific connotation and kinds. An enterprise should bear social responsibility, this is not only a demand of social justice, at the same time, a bearing of social responsibility is not only a burden for an enterprise. Profit and Tax can't be an excuse that an enterprise escapes social responsibility.

Key words: Enterprise's social responsibility, persons who are not stockholders and correlated with the enterprise, legal responsibility, moral responsibility

摘要： 企业社会责任是指企业在突破仅对股东负责的传统理念限制后,以社会本位为着眼点,对非股东的利害关系人之权益承担的一定责任。企业社会责任具有特定的内涵与种类。企业应当承担社会责任,这不仅仅是社会正义的要求,同时,社会责任的承担对企业而言,并非只是负担。利税不能成为企业回避社会责任的借口。

关键词: 企业社会责任, 非股东利益相关者, 法律责任, 道德责任