中文摘要：

中国中小企业的社会责任问题日益严峻。学者们对企业社会责任问题的研究多从个人、企业或外部环境的单一层面来展开,且缺少对制度因素和政府干预的相关研究,中小企业社会责任问题也一般被归咎于经营者的道德缺失。通过对个人、企业、外部环境的三维视角全面探讨中小企业社会责任缺失的道德与非道德根源,研究表明,中小企业社会责任缺失的根本原因不在于经营者的道德缺失,并从资源基础理论和背景依赖理论的视角而言,中小企业社会责任的缺失的非道德原因是,企业资源能力的约束和社会控制失败。但相比于大企业,中小企业承受着更为规范的政府监管。

英文摘要：

The issue of social responsibility of SMEs in China is becoming increasingly grim. The studies made by scholars on this issue are mostly unfolded from a single level of individuals, enterprises or the external environment, lacking of the related studies of the institutional factors and government interventions. This issue of SMEs’ social responsibility has also been generally attributed to the operators for lacking of morality. This paper tries to explore the moral and non-moral roots of SMEs’ lacking of social responsibility from the three-dimensional perspective of individuals, enterprises and the external environment. The results show that the root cause of SMEs’ lacking of social responsibility does not lie in moral failure of the operators. From the perspective of the resource-based theory and the background-dependent theory, the non-moral reasons for SMEs’ lacking of social responsibility are the constraints on enterprise resource capacity and the failure of social control. However, compared to large enterprises, SMEs are under more standardized government regulation.