本文从劳动经济的角度出发，在利益相关者理论基础上建立企业社会责任的分析框架，力求比较系统地阐述企业社会责任问题。而就现在中国企业对企业社会责任的理解只是单纯的局限于慈善活动或产品质量，对劳动者权益依然抱着漠视的态度进而损害其他利益相关者的权益，这从根本上阻碍了企业长远发展和社会和谐。本文以利益相关者理论为切入点，重点分析企业承担社会责任，尤其是在建立与劳动者的和谐劳动关系、维护劳动权益方面有所作为，将对企业其他利益相关者、对企业长远发展产生的影响，并在此基础上对我国构建有序的企业社会责任体系以推动企业发展提出建议。%Corporate social responsibility is all aroused widespread controversy in the academia community issues, More consistent view is an idea that corporate social responsibility beyond the duty of profit. From the perspective of labor economics, In the stakeholder theory of corporate social responsibility based on the analytical framework, seeks to systematically elaborate the issue of corporate social responsibility. Now Chinese companies in respect of corporate social responsibility is simply to understand the limited charitable activities or product quality, on labor rights is still holding an indifferent attitude, that will further damage the interests of other stakeholders, which hindered the company from the fundamental long-term development and social harmony. In this paper, stakeholder theory as the starting point, focusing on analysis of corporate social responsibility, particularly with the workers in the establishment of harmonious labor relations and safeguard the rights and interests of labor to do something other stakeholders will have business on their long-term development of effects, and on this basis, China built an orderly system of corporate social responsibility to promote enterprise development proposals.
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