是指企业承担社会责任而发生的费用支出,以及从事谋利经营活动而消耗的并未记入自身成本费用中的社会资源或给社会带来的损失。比如,化工厂在生产过程中发生生产成本计100万元,与此同时给周围居民带来环境污染计10万元的经济损失,这10万元在企业的成本账中并未体现,而是作为外部成本存在,这就是企业应承担的社会责任成本。关于企业社会责任目前国际上也没有统一的定义,一般认为 Refers to the corporate social responsibility and expenses incurred, as well as engaged in profit-making business activities and did not record their own costs and expenses of social resources or social losses. For example, the cost of producing chemical plants in the production process is estimated to be 1 million yuan. At the same time, this project will bring about 100 thousand yuan of environmental pollution to surrounding residents. The cost of 100,000 yuan will not be reflected in the cost accounts of the enterprises. As an external cost exists, this is the social responsibility cost that the enterprise should bear. At present, there is no uniform definition of corporate social responsibility in the world