本文分析了企业利益相关者对企业社会责任外在需求的原因以及企业自身提供社会责任的内在必要性,认为企业社会责任是市场机制作用的结果,在此基础上,分析企业提供社会责任的双重作用。由于承担社会责任是企业获得利润最大化和长久生存的重要手段,企业有愿望提供社会责任,并且,企业处于不同的发展时期,承担社会责任的态度、多少、对象都不同。 This paper analyzes the external stakeholders’ needs for CSR and the inherent necessity of providing them with social responsibility. It considers that corporate social responsibility is the result of the market mechanism. On this basis, it analyzes the dual roles of the enterprises in providing social responsibility effect. Since undertaking social responsibility is an important means of maximizing profit and long-term survival of the enterprise, the enterprise has the desire to provide social responsibility. Moreover, the enterprises are in different stages of development and assume social responsibility with different attitudes and targets.