中文摘要：

企业社会责任正式制度在很多情形下存在失灵的缺陷,回归文化传统这一非正式制度才是消解中国企业社会责任困境的主要线索.文化传统通过共同价值观来影响企业家的道德观念和履责意识,其消解企业社会责任困境的方式是“隐性”的.中国传统典籍中的“和”、“中庸”、“义利统一”、“宗族观”、“家国一体观”、“以人为本”等为基础而形成的文化传统构成了企业社会责任困境隐性消解的非正式制度.

英文摘要：

In many cases formal corporate social responsibility system often fail. Returning to the traditional culture of the in-formal institution is the main clue to resolving Chinese corporate social responsibility dilemma. Cultural tradition affects the fulfill-ment of entrepreneur＇s moral and responsibility consciousness through shared values. The digestion method of the plight of corporatesocial responsibility is ＂hidden＂. Cultural traditions and informal systems, such as ＂He＂, ＂the doctrine of the mean＂ , ＂unifyingreason＂ , ＂the concept of clan＂ , ＂home country＂, ＂people-oriented concept＂, form the foundational elements of corporate socialresponsibility digestion and influence the corporate social responsibility.