企业社会责任相关理论基础研究
Research on the Basic Theory of Corporate Social Responsibility

如今评价企业价值不仅依据企业赚取的利润，更多地关注它对社会的正向影响，承担对消费者、社区、环境的责任。本文根据企业社会责任理论基础的发展进程及内容的更新，探究了主要理论观点的内容及其在企业履行社会责任中的作用，从中探讨这些理论的优缺点。本文以新古典经济学理论为基点，根据时代的要求不断丰富其内涵，以此对企业社会责任有更深的了解，助力企业在竞争愈加激烈的营商环境中突围并赢得社会认可，实现社会价值。
Nowadays, the evaluation of enterprise value is not only based on the profits earned by the enterprise, but also pays more attention to its positive effect on the society, and assumes the responsibility for consumers, communities and the environment. According to the development process and content update of the theoretical foundation of corporate social responsibility, this paper probes into the content of the main theoretical viewpoints and their roles in the performance of corporate social responsibility, and discusses the advantages and disadvantages of these theories. Based on the neoclassical economic theory, this paper continuously enriches its connotation according to the requirements of the times, so as to have a deeper understanding of corporate social responsibility, and help enterprises break through and win social recognition in the increasingly competitive business environment, and realize social value.