企业是适应社会生产、流通分工的需要而产生的一种生产经营组织,为什么要承担社会责任?本文从企业的性质出发,论证企业社会责任是价值理性和工具理性的统一,是效率与正义的统一,是义利合一的选择。 Enterprises should adapt themselves to the needs of social production and circulate and divide labor and produce a kind of production and management organization, why should they undertake social responsibility? This paper starts from the nature of enterprises, and demonstrates that corporate social responsibility is the unity of value rationality and instrumental rationality, efficiency and justice Unification is the choice of unity of righteousness and benefit.