中文摘要：

通过文献回顾发现,不同的企业本质观对企业社会责任内涵有不同理解。但受理论假定的局限,4类企业本质观导向形成的企业社会责任内涵无法完全弥合企业经济目标与社会目标之间的沟壑,进而难以有效指导企业社会责任实践。在对广义资本和企业本质进行剖析的基础上,将企业价值创造与价值分配过程相统一,对企业社会责任内涵进行了新的界定,并构建了企业财务资本责任、人力资本责任、市场社会资本责任、等级制社会资本责任和生态资本责任五维度模型。最后,从政府层面提出了有针对性的政策建议。

英文摘要：

Through the literature review, we find that different views of the nature of the firm result in different under- standings about connotation of corporate social responsibility. But limited by the theory premise, the connotation of corpo- rate social responsibility induced by four views about the nature of the firm cannot completely bridge the gulf between en- terprise economic goals and social goals, thus cannot effectively guide the practice of corporate social responsibility. Based on the analysis of generalizing capital and the nature of the firm, this paper makes enterprise value creation and value dis- tribution unified, and redefines the connotation of corporate social responsibility. Furthermore, this paper constructs the model of five dimensions, which concludes financial capital responsibility, human capital responsibility, responsibility of market social capital, responsibility of hierarchy social capital and ecological capital responsibility. Lastly, this paper puts forward some concrete suggestion from the angles of governments.