中文摘要：

企业社会责任是个综合性的概念，承担社会责任是企业可持续发展的必由之路。本文评介了国外关于企业社会责任的定义和理论，认为这些定义和理论对我国企业同样具有适用性和指导作用。我国企业在履行社会责任方面存在不足，突出表现在：环境责任严重缺失．劳动关系有较多矛盾，缺乏商业伦理道德。为了促进我国企业更好地履行社会责任，我们要建立健全强有力的外部监督约束机制。建立健全企业内部监督制约机制。

英文摘要：

Corporate Social Responsibility （CSR）is a comprehensive concept, and shouldering CSR is the only way for enterprises＇ sustainable development. This paper comments on the foreign definitions and theories of CSR, and thinks that these definitions and theories are also suitable and directive to Chinese enterprises. There exist defects in Chinese enterprises＂ fulfilling CSR, and the predominant manifestations are serious lack of environmental responsibility, plenty of conflicts in labor relationship and lack of business ethics and morals. In order to promote Chinese enterprises to carry out CSR, the powerful external supervision and restraint mechanisms must be established and improved ,and internal supervisory and circumscribing mechanism of the enterprises should be set up and amplified.