民营企业的社会责任价值观是其在创立和发展过程中对社会责任的认识和经验积累,对企业履行社会责任有着直接的指导作用。我国民营企业由于产权性质、时代制度变迁,在履行社会责任方面极具特殊性。笔者梳理了西方社会责任价值观和中国传统文化中的社会责任观念,引入中魂西制,试图探索我国民营企业社会责任价值观的理论构建。 The value of social responsibility of private enterprises is their understanding of social responsibility and accumulation of experience in the process of establishment and development, and has a direct guiding role for enterprises to fulfill their social responsibilities. Due to the nature of property rights and the institutional change of the times, the private enterprises in our country are very special in fulfilling their social responsibilities. The author sorts out the concept of social responsibility in Western social responsibility values ​​and Chinese traditional culture, introduces the concept of “middle-soul” and tries to explore the theoretical construction of the social responsibility values ​​of private-owned enterprises in our country.