| With the drive of economic transition, corporate social responsibility has increasingly became the focus of global concern. To deal with a series of negative consequences because of against social responsibility and want to be a qualified earth citizen at the same time, enterprise must strengthen the social responsibility of the enterprise, whis is the important link of building a harmonious society, also an important step for China to the world stage at the same time, and also the inevitably choice to realize the sustainable development of human. Under the guidance of Marx ethics and scientific development theory, this paper research on the basic theory and practice of corporate social responsibility using induction, deduction, comparison and empirical methods, and the key is:revealing the connotation, characteristics and essence of the corporate social responsibility; analyse corporate social esponsibility from the three-dimensional perspective of the theory and practice. The three dimensions of theory include:economics dimension, ethics dimension and the law dimension. The three dimensions of practice include:government perspective, enterprise perspective and the social perspective; comprehensive analysis of the present situation of corporate social responsibility, aiming at the state-owned enterprise, private enterprise and multinational enterprise, analyz the main factors that affect the willing to bear the social responsibility of the enterprise, and find out the several forms of corporate social responsibility that need the enterprise to bear currently; analyze the cause of the existing problems based on the above discussion, and put forward some policy suggestions for corporate social responsibility. In short, social responsibility is not a standard imposed by society to the corporate, but their own requirements of developing and achieving profitability. Corporate social responsibility should be integrated into their own strategies, plans and products. Only established on the enterprise’s mission and products, is it the real social responsibility. Corporate social responsibility is more popular at present, attracting attention of business and academia community at home and abroad, especially after many problems of domestic and international food safety, product safety and other issues frequently happen, urgent requirements are put forward for enterprise to seek the theoretical basis and practical guidance of corporate social responsibility with the rapidly developing at the same time. Therefore, this paper has a good theoretical and practical significance. |