中文摘要：

企业履行适当的社会责任是大势所趋,但目前理论与实务界对社会责任经济后果的认识存在困惑,难以指导企业的社会责任实践。企业社会责任对企业价值的影响因不同社会责任类型的收益、成本特征而异,并且社会责任价值实现受制于社会责任沟通的影响,企业应该在整体战略规划的视野里树立社会责任管理理念,对企业社会责任进行事前决策和实时的过程管理。

英文摘要：

Enterprises carrying out proper social responsibility is inevitable,but the economic consequences of social responsibility need further research.The corporate social responsibility on the impact of corporate value is different as the income and the cost characteristics of CSR vary,the value implement of social responsibility depends on communication.So the overall strategic business plan should include a vision of social responsibility in management philosophy of corporate social responsibility to advance the process of decision-making and real-time management.