| The development of the times needs Corporate Social Responsibility (CSR), and the definitions of Corporate Social Responsibility also become more and more extensive. The paper focused on the construction of the external policy environment of the CSR, based on the reviewing and summarizing of the research which related to domestic and foreign documents, explained the meaning of external policy environment and CSR and the relationship between the external policy environment and CSR, stressed the role of the government to analyze the status and issues of CSR, proposed the policies and measures to improve the social responsibility and external policy environment of Chinese enterprises, discussed the establishment of which external policy environment to promote enterprises fulfill their social responsibilities. In the construction of the external policy environment of the CSR, the paper focused on the tax incentives policy, government procurement policy, builds a double incentive system, information disclosure system evaluation of social responsibility system, and emphasized the significance in the construction of the external policy environment on enterprises fulfilling their social responsibilities and building a harmonious society. |