| Enterprise is a society's economic cell and it is an important participant in the market economy, which has a very close relationship with the healthy and sustainable development of the society. The position of enterprise has been a corporate citizen who fulfills the social responsibility from a purely profit organization, taking on more social responsibility and has become the basic requirement in the modern society. State-owned enterprise is the most important economic entity in China's socialist market economy, which has a wider range of social influence and stakeholders. Internal and external diseconomy will be derived from acts of production and operation of state-owned enterprise,also various degrees of damage will be brought to the legitimate rights of workers, the environment, consumers, communities and other stakeholders of state-owned enterprises. The Chinese state-owned enterprises should fulfill the responsibilities of stakeholders to be more seriously, which is determined by the particularity of our state-owned enterprises'nature and status. This is not only an important means to realize the social value of state-owned enterprises and social progress, but also one important way to promote the sustained and healthy development of society, furthermore, it is an important part of building a socialism harmonious society.Firstly, this paper has a clear grasp of enterprises'social responsibility by sorting out related content on between China and Western Countries, to interpret the theoretical basis of enterprises'social responsibility. Then analyze the situation of undertaking social responsibility of state-owned enterprises in our country, find out the existing problems and make a further analysis on the causes of these problems, interpret the significance and necessity of building an evaluation index system of a state-owned enterprise. Meanwhile, from the content and stakeholder angles, try to define the content and features of the state-owned enterprises'social responsibility in our country, which can lay a solid foundation for building evaluation index system. Finally, constructing the evaluation index system of state-owned enterprise social responsibility by the dimension of stakeholder, it expects to use this system to make a objective and scientific evaluation on all the aspects of our state-owned enterprises' social responsibility. The author draws the preliminary conclusion that state-owned enterprise fulfills corporate social responsibility is significant under the socialist system.It is very necessary to explore and establish the evaluation system of corporate social responsibility to make state-owned enterprise feasibly fulfill and conveniently inspect performance status. The construction of this system is a systematic project, which requires a better understanding on the general conception and needs a comprehensive consideration on making core stakeholders, dormant stakeholders and edge stakeholders togther into account, in order to promote sustained and healthy development of China's state-owned enterprises. |