中文摘要：

在道德经营的地平线上，慈善责任是当今时代语境中企业面对的一个绕不过去的问题。而先行澄明企业慈善责任具有自己的正当性根据与合理性限度．是企业慈善行为达到理想之境的逻辑前提。企业慈善责任的正当性一方面在于慈善反映了“人之为人”的同情心、利他性、价值性；一方面在于作为社会的细胞与主轴的企业“嵌入”社会的存在方式决定了它是具有道德本质的伦理实体。企业慈善责任的合理性在于需要树立科学、适当、审慎的理念来担当慈善责任。明乎此，企业才能真正实现对经济的繁荣发展、社会的公平正义、企业的永续发展以及个人的进步提升的重要实践价值和推动意义。

英文摘要：

Within the realm of moral operation, responsibility for charity is an unavoidable issue for enterprises at present. The justice of enterprises＇ responsibility for charity consists in, for one thing, the sympathy, altruism and worthiness of being human in charity; for another, it lies in that the way an enter- prise is embedded in society determines its moral nature as an ethical entity. The rationality of enterprises＇ responsibility for charity comes from the scientific and prudent thoughts with which to bear the responsibility for charity. Keeping those in mind, enterprises can realize their practical value and promoting signifi- cance to economic prosperity, social justice, enterprises＇ sustainable development and even personal progress.