试论政府对引导规范企业承担社会责任的作用

与跨国公司相比，我国企业在履行社会责任方面仍存在一定差距，企业公民意识淡薄。应对跨国公司履行社会责任的动机和我国企业承担社会责任现状进行分析，构建企业社会责任的成本与收益关系模型，并借鉴国外成功经验探讨中国政府在企业履行社会责任中应发挥的重要作用。

Study on the Role of the Government Social Responsibility in Guiding and Standardizing Enterprise Management

Compared with the multinational corporations, there still exist certain margin of Chinese enterprises to perform their social responsibility ; the enterprise citizen consciousness is also weak in our country. On the basis of analyzing the motive of multinational corporations doing so and the present condition that Chinese enterprises performing social responsibility, this paper set up the enterprise social responsibility behavior model, and suggests that the Chinese government should exertive important function with the help of drawing lessons from foreign success experience.