中文摘要：

企业社会责任是新的管理理念。有鉴于企业社会责任的内涵，应对中小企业履行社会责任困境的成因进行深入分析，探讨中小企业承担社会责任方面的优势，以表明中小企业主动承担社会责任有利于企业的持续发展。

英文摘要：

Corporate Social Responsibility is a new management concept. This paper firstly analyze the causes of SMEs perform their social responsibilities fall into dire straits based on the connotation of Corporate Social Responsibility, then explore the advantages of SMEs perform social responsibility. Finally, prove SMEs＇ undertaking social responsibility is beneficial to the sustainable development.