摘要
企业应该承担社会责任的观点已经逐渐成为社会的共识。按照“利益相关者”理论，公司承担社会责任是一种既利己也利他的最优抉择：要让公司承担社会责任，就必须建立起利益相关者共同治理模式。这一理论虽然为企业社会责任的承担提供了一个解释的思路，但因其发展的不成熟，在利益相关者的范围、责任承担的范围和操作的可行性方面还是有一些不完善的地方值得我们反思，以求寻找到更加符合我国实际的方法促进企业社会责任的承担。
It has become the consensus of the community that enterprises should take social responsibility. Although the stakeholder theory provided a kind of theory basis for CSR （Corporate Social Responsibility）, it also has some defects that we should reflect on. This article analyses the extent of stakeholders and responsibility taking, and the feasibility of operation to find some way that conform to the reality of our country to promoting CSR.
